재화의 매입처를 사실과 달리 기재한 세금계산서의 매입세액 공제여부[국승]
Daejeon High Court 2008Nu103 (No. 18, 2009)
Cheongju District Court 2007Guhap455 ( December 14, 2007)
Whether the input tax amount of the tax invoice entered differently from the fact of the purchaser of the goods is deducted.
In cases of a tax invoice in which the purchaser of the goods is entered differently from the fact, the amount equivalent to the value of supply shall not be deducted as the input tax
The contents of the decision shall be the same as attached.
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
As the petition of appeal filed by the Plaintiff did not state the grounds of appeal and did not withdraw the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, it is so decided as per Disposition by