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(영문) 대법원 2016. 01. 14. 선고 2015두51859 판결
거래처로부터 수취한 세금계산서가 사실과 다른 세금계산서인지, 원고의 선의무과실이 인정되는지 여부[일부국패]
Case Number of the immediately preceding lawsuit

Daejeon High-2014-Nu-11395 ( August 13, 2015)

Title

Whether a tax invoice received from a customer is false or not, and whether the plaintiff's duty of good faith is recognized

Summary

(A) A tax invoice received by the Plaintiff from each customer constitutes a tax invoice different from the fact, but a part of the company is recognized as a bona fide negligence, and the application of an unfair under-reported penalty tax is unlawful.

Related statutes

Article 16 of the former Value-Added Tax Act

Cases

Supreme Court-2015-Du-51859 and revocation of disposition on the imposition of value-added tax and corporate tax.

Plaintiff-Appellant

***

Defendant-Appellee

The Director of the National Tax Service

Judgment of the lower court

August 13, 2015

Imposition of Judgment

January 14, 2016

Text

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by

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