Daejeon High Court 2016Nu12590 ( December 15, 2016)

Cho High 2014 Jeon 3305 ( December 22, 2014)

(A) Although the instant tax invoice constitutes a false tax invoice, the Plaintiff was not negligent in not knowing the fact.

(C) The Plaintiff’s tax invoice received by the Plaintiff constitutes a tax invoice which is written differently from the fact, but the Plaintiff was not negligent in not knowing the above fact, and thus, the disposition of this case is unlawful.

Articles 16 and 17 of the Value-Added Tax Act

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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by