Case Number of the immediately preceding lawsuit
Daejeon High Court-2016-Nu-10785 ( July 21, 2016)
Title
(C) If a taxpayer does not receive a tax invoice from another party but does not fall under the fault of duty of good faith, it shall not be subject to unfair and minor tax.
Summary
It is difficult to view that the substance of the tax invoice different from the original tax invoice was received and fulfilled the duty of care. However, the actual supplier who supplied the scrap metal is subject to the imposition of additional tax for lack of evidence, as a business operator under Article 2 of the former Value-Added Tax Act.
Related statutes
Article 21 of the Value-Added Tax Act
Cases
Supreme Court-2016-Du-48638 ( December 1, 2016)
Plaintiff-Appellant
AA Corporation
Defendant-Appellee
○ ○ Tax Office
Judgment of the lower court
Daejeon High Court Decision 2016Nu10785 Decided July 21, 2016
Imposition of Judgment
December 01, 201
Text
All appeals are dismissed.
The costs of appeal are assessed against each appellant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by