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Case Number of the immediately preceding lawsuit
Busan High Court (Chowon) 2014Nu11093
Title
(Presiding to Trial) The tax invoice of this case is prepared differently from the fact that the actual supplier actually supplied.
Summary
(Summary) The instant tax invoice is prepared differently from the fact that the actual supplier actually supplied the scrap metal. On the other hand, even if the supplier is different from the fact, it is difficult to deem that there is a reasonable reason to grant preference to input tax deduction, unlike general cases, in general cases.
Related statutes
Article 16 of the Value-Added Tax Act, Tax Invoice and Tax Amount paid under Article 17
Cases
Supreme Court Decision 2015Du46871
Plaintiff-Appellant
△△△, Inc.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court (Chowon) Decision 2014Nu11093 Decided June 10, 2015
Imposition of Judgment
o October 29, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under 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). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition