Supreme Court Decision 2007Du11382 (No. 29, 2010)

Daejeon High Court 2006Nu1874 (Law No. 16, 2007)

Income tax disposition and exclusion period for imposition of national taxes by obtaining false tax invoices;

In case where a false tax invoice is received and the purchase amount is excessive, the exclusion period for imposition of ten years shall apply, considering it as an act to evade the corporation's income by fraud or other improper means, but in case of income tax, the exclusion period for imposition of five years shall apply.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent