Case Number of the immediately preceding lawsuit
Daegu High Court 2014Nu6402 ( April 24, 2015)
Case Number of the previous trial
Early High Court Decision 2013Gu2813 ( October 24, 2013)
Title
The input tax deduction is legitimate due to the failure to receive the tax invoice, and the estimation decision is legitimate because the main part of the book is false.
Summary
Since there is no necessary account books and documentary evidence in calculating the global income tax base due to the excessive omission of the amount of income, or there is a lack of important or false account books and documentary evidence in calculating the global income tax base, it is legitimate to determine the amount of income by applying standard expense rate.
Related statutes
Article 17 of the Value-Added Tax Act
Cases
Supreme Court Decision 2015Du43018 Decided revocation of Disposition imposing Value-Added Tax
Plaintiff-Appellant
AA
Defendant-Appellee
BB
Judgment of the lower court
National Rotations
Imposition of Judgment
2015.08.27
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the appellate brief 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 of Appeal
Since it is deemed that there is no reason or reason, all appeals are dismissed in accordance with Article 5 of the above Act.
It is so decided as per Disposition by the assent of all participating Justices.