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(영문) 대법원 2017. 03. 30. 선고 2017두30092 판결
(심리불속행) 이 사건 세금계산서는 사실과 다른 세금계산서에 해당하고 선의 무과실에 해당하지 않음[국승]
Case Number of the immediately preceding lawsuit

Daejeon High Court (Cheongju)-2014-Nu-5478 ( December 07, 2016)

Title

(A) The instant tax invoice constitutes a false tax invoice, and does not constitute a tort without fault in good faith

Summary

(Summary) It is reasonable to deem that a tax invoice received by the Plaintiff constitutes a tax invoice entered differently from the fact by the supplier, and that the Plaintiff was negligent in not knowing the fact.

Cases

2017Du30092 Revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellant

Co., Ltd. 000

Defendant-Appellee

00. Head of tax office

Judgment of the lower court

Daejeon High Court (Cheongju) Decision 2014Nu5478 decided December 07, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices

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