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Case Number of the immediately preceding lawsuit
Busan High Court 2015Nu22684 (2016.02.04)
Title
(B) Purchase tax invoices issued within the taxable period to which the time of supply belongs shall be non-deductible.
Summary
(The main point of this decision) The rejection of the refund of value-added tax is legitimate because the input tax invoice that is not delivered within the taxable period to which the time of supply belongs is not subject to
Related statutes
Article 5 of the Value-Added Tax Act
Cases
2016Du35052 Revocation of Disposition Rejecting Value-Added Tax;
Plaintiff-Appellant
AA et al.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2015Nu22684 Decided February 4, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
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 included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure
Since the appeal is dismissed in accordance with Article 5 of the above Act, the appeal is dismissed.
It is so decided as per Disposition by the assent of all participating Justices.