Seoul High Court-2016-Nu-32192 ( November 17, 2016)

early 2014-2066 ( December 31, 2014)

(A) A tax invoice received from the material constitutes a false tax invoice in which the supplier, etc. has entered.

(Summary) The evidence presented by the Plaintiff alone is insufficient to recognize that the Plaintiff was actually supplied computer parts on the instant tax invoice from the data, and the instant tax invoice constitutes a false tax invoice on the grounds that there is no evidence to acknowledge otherwise.

Article 16 of the Value-Added Tax Act

Article 17 of the Value-Added Tax Act

2016du63477 The revocation of the disposition imposing value-added tax.

○ Stock Company

○ Head of tax office

Seoul High Court Decision 2016Nu32192 Decided November 17, 2016

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 the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as