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(영문) 대법원 2014. 01. 24. 선고 2013두21366 판결
(심리불속행)자료상으로부터 수취한 세금계산서는 사실과 다른 세금계산서에 해당하고 주의의무를 다하지 않음[국승]
Case Number of the immediately preceding lawsuit

Daejeon High Court 2013Nu268 (2013.05)

Title

(A) A tax invoice received from the data shall constitute a false tax invoice and shall be deemed to constitute a false tax invoice, and shall not have fulfilled the duty of due care.

Summary

(2) Each tax invoice received from the senior executive officer constitutes a false tax invoice, and is deemed not to have been negligent due to the failure of the plaintiff to know that the plaintiff was not negligent, as it appears that the other party to the tax invoice constitutes a private business that supplies the waste dong.

Related statutes

Article 17 of the Value-Added Tax Act

Cases

2013Du21366 Revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellant

KimA

Defendant-Appellee

The Director of the National Tax Service

Judgment of the lower court

Daejeon High Court Decision 2013Nu268 decided September 5, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

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