Daegu High Court 2012Nu1038 ( October 12, 2012)

National Tax Service Review Division 201-0026 ( October 13, 2011)

(C) The Plaintiff is obligated to issue a tax invoice as the Plaintiff supplied alcoholic beverages.

(C) In light of the above legal principles, the Plaintiff is the Plaintiff, and the Plaintiff is the Plaintiff, and it is reasonable to deem that the Plaintiff is the Plaintiff to bear the rights and obligations of the seller only for the Plaintiff. Therefore, the Plaintiff is not the Plaintiff, but the Plaintiff is the Plaintiff. Therefore, the instant disposition that determined that the Plaintiff is liable to issue a tax invoice on the premise that the Plaintiff supplied alcoholic beverages is lawful.

2012Du24313 Revocation of Disposition of Imposing Value-Added Tax

KoreaA

Head of Dong Daegu Tax Office

Daegu High Court Decision 2012Nu1038 Decided October 12, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the appellate brief were examined, and the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final