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Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon) 2014Nu705 (Law No. 14 January 2015)
Title
The disposition that did not deduct the input tax amount by deeming the date of preparation as a false tax invoice is legitimate.
Summary
(Summary) The issue of a tax invoice retroactive to the actual time of supply after the expiration of the taxable period shall not be deemed to constitute a case where there are special circumstances making it difficult to see the Plaintiff’s fault.
Related statutes
Tax amount under Article 17 of the former Value-Added Tax Act
Article 60 of the former Enforcement Decree of the Value-Added Tax Act
Cases
2015du38276 The revocation of the disposition imposing value-added tax.
Plaintiff-Appellant
the United Nations A
Defendant-Appellee
○ Head of tax office
The second instance decision
Seoul High Court (Chuncheon) 2014Nu705 (Law No. 14 January 2015)
Imposition of Judgment
2015.05.28
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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by