Case Number of the immediately preceding lawsuit
Daegu High Court 2014Nu5195 ( June 26, 2015)
Title
A disposition to correct the receipt of a revolving tax invoice without a real transaction between related companies is legitimate.
Summary
Since the fact that a tax invoice has been issued and received in the form of a lump sum without a real transaction between related companies controlled by one person is confirmed to be a processed transaction under the circumstances and the grounds for the transaction, a corrected disposition is legitimate.
Related statutes
Article 17 of the Value-Added Tax Act
Cases
Supreme Court Decision 2015Du4797 Decided revocation of Disposition imposing Value-Added Tax
Plaintiff-Appellant
AA
Defendant-Appellee
BB
Judgment of the lower court
National Rotations
Imposition of Judgment
November 12, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 allegation in 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