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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu 75625, 75731 (Consolidated), 017.18)
Title
The instant tax invoice is different from the facts and does not constitute a bona fide transaction party.
Summary
In light of the fact that it is difficult to prove that the Plaintiff’s on-site photographs alone appear difficult to prove that the Plaintiff is a bona fide trading party, it is difficult to accept the claim seeking, rather than that of the high-amount sales.
Related statutes
Article 16 of the Value-Added Tax Act
Cases
Supreme Court Decision 2017Du44527 Decided revocation of Disposition imposing Value-Added Tax
Supreme Court Decision 2017Du44534(Joint) Decided Value-Added Tax
Plaintiff-Appellant
-Appellee
00 Metal Co., Ltd. and 1
Defendant, Appellee-Appellant
00. Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu75625, 75731 (Consolidated) Decided April 18, 2017
Imposition of Judgment
2017.08.23
Text
The appeal is dismissed.
Costs of appeal shall be borne by each party.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all of the appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by each party. It is so decided as per