Case Number of the immediately preceding lawsuit
Busan High Court-2018-Nu-10906 ( December 19, 2018)
Title
The instant disposition rejecting the partial refund of value-added tax is legitimate.
Summary
In full view of the fact that the person who is supplied with the value-added tax is specified as a person who is actually supplied with the system, the instant tax invoice is deemed to be a false tax invoice that is different from the fact that the person who is supplied with the tax has entered it. Thus, the instant disposition rejecting the partial refund of
Related statutes
Article 39 of the Value-Added Tax Act
Cases
Supreme Court Decision 2019Du30010 Decided partial refund of value-added tax
Plaintiff-Appellee
AA
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Busan High Court (Chowon) 2018Nu10906 decided December 19, 2018
Imposition of Judgment
April 5, 2019
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.