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Busan High Court-2018-Nu-10876 ( November 28, 2018)
(A) It is apparent that the instant tax invoice is a false tax invoice.
(C) The Defendant’s disposition of this case, which deemed that the instant tax invoice constitutes a false tax invoice, is lawful, on the ground that the Plaintiff was presumed to have received the instant tax invoice as if it had received the instant tax invoice from the instant transaction party, even though the transaction party did not deliver the instant scrap metal to the Plaintiff.
Article 39 of the Value-Added Tax Act
Supreme Court Decision 2018Du6568 Decided Disposition of Imposition of Value-Added Tax
AA
BB Director of the Tax Office
Busan High Court (Chowon) Decision 2018Nu10876 Decided November 28, 2018
April 5, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition