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(영문) 대법원 2018. 12. 28. 선고 2018두56725 판결
(심리불속행)이 사건 각 세금계산서는 실물거래 없이 허위로 작성된 사실과 다른 세금계산서에 해당함[국승]
Case Number of the immediately preceding lawsuit

Busan High Court (Capwon) 2017-Nu1650 (Law No. 22, 2018)

Title

(A) Each of the tax invoices of this case constitutes a false tax invoice which is not prepared in falsity without real transactions.

Summary

(1) In the event that each of the instant tax invoices is proved to be false, the Plaintiff, the taxpayer, must prove that each of the instant tax invoices was actually paid for the costs claimed by the Plaintiff.

Cases

2018Du56725 Disposition to revoke the imposition of value-added tax.

Plaintiff-Appellant

AAAA Corporation

Defendant-Appellee

BB Director of the Tax Office

Judgment of the lower court

Busan High Court (Chowon) 2017Nu11650

Imposition of Judgment

December 28, 2018

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

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