(심리불속행) 세금계산서가 사실과 다른 세금계산서로, 선의ㆍ무과실을 인정할 수 없음[국승]
Seoul High Court 2012Nu21439 (Law No. 21, 2013)
National Tax Service Review Division 2011-0125 (Law No. 29, 2011)
(A) No person shall be deemed to have acted in good faith or without fault, if the tax invoice is false.
(C) The Plaintiff was negligent in failing to verify the above facts despite the fact that the Plaintiff was aware of the fact that the Plaintiff was aware of the fact that the Plaintiff was in charge of lending the name of the non-party corporation, and that the supplier under the tax invoice of this case was aware of the fact that the supplier was different from the actual supplier, and even if not, the Plaintiff was aware of the fact.
2013du6701 Disposition to revoke the imposition of value-added tax.
AAAA
Head of Seocho Tax Office
Seoul High Court Decision 2012Nu21439 Decided February 21, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by the appellant does not include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act, and it is so decided as per Disposition by the assent
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final