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(영문) 대법원 2016. 04. 28. 선고 2016두32053 판결
(심리불속행) 사실과 다른 세금계산서에 해당하고, 선의·무과실의 거래당사자에 해당하지 않음[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-47647 (No. 12, 2016)

Title

(A) It constitutes a false tax invoice, and is not a party to a transaction with good faith or negligence.

Summary

The disposition denying input tax deduction is legitimate, since it is a tax invoice different from the facts, and it cannot be deemed that the plaintiff was not negligent due to the plaintiff's ignorance.

Related statutes

Article 16 (Tax Invoice)

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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