判例評釈 消費税の課税事業者を装って不正還付申告をした場合の重加算税の賦課決定の是非について(平成16年9月29日大阪高裁判決)
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- Material Type
- 記事
- Author/Editor
- 花角 和男小林 幹雄
- Periodical title
- 税大ジャーナル / 税務大学校研究部 編
- No. or year of volume/issue
- (1) 2005.04
- Issue
- 1
- Pages
- 99～113
- Publication date of volume/issue (W3CDTF)
- 2005-04
- ISSN (Periodical Title)
- 1880-0904