Abstract
營業人取得不實進項憑證，申報扣抵銷項稅額之逃漏稅行為，如何認定係故意或過失？依稽徵實務觀察，一般情況下大多採簡單的二分法，稽徵機關查核時著重釐清營業人有無進貨事實，憑以判斷核課期間及違章裁罰倍數。本文以最高行政法院110年度上字第436號判決為例，說明法院的不同觀點。
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