Seoul High Court-2017-Nu-40695 ( December 12, 2017)

(P) It is reasonable to view that the tax invoice constitutes a false tax invoice, except the purchase tax invoice received by some transaction partners of the tax invoice of the case.

(1) It is reasonable to see that the summary of the tax invoice constitutes a false tax invoice except for the purchase tax lending certificate received from some business partners of the tax invoice of the case.

Article 32 of the Restriction of Special Taxation Act

Supreme Court Decision 2018Du31450 Decided the imposition of value-added tax and corporate tax

Co., Ltd.

OO Head of the tax office

2018.04.26

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Although examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed, and it is so decided as per Disposition