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(영문) 대법원 2018. 11. 08. 선고 2018다256665 판결
(심리불속행) 부가가치세 국세환급금 반환[국패]
Case Number of the immediately preceding lawsuit

Daejeon High Court-2018-Na10348 (2018.05)

Title

(Trial Continuation) Return of Value-Added Tax Refund

Summary

(Summary of the Judgment of the Supreme Court) The Defendant cannot be deemed to have benefited from the Plaintiff, and the Plaintiff cannot be deemed to have suffered any loss, on the ground that he remitted the amount of the instant refund to the instant account.

Related statutes

Article 45-2 of the National Tax Basic Act

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the appeal is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

The decision shall be rendered as above.

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