Where the fact of real transactions is confirmed and input tax deduction;

According to Article 60 (2) of the Enforcement Decree of the Tax Act, even in cases where some of the requisite entries of the tax invoice delivered or received under Article 16 (1) of the same Act are erroneously entered, if the fact of transaction is confirmed in view of the pertinent tax invoice’s requisite entry items or discretionary entry items, such contents as stipulated in Article 17 (2) 1 of the same Act are not included in the tax invoice different from the fact, and thus, in this case where the actual transaction fact of the Plaintiff is recognized, the pertinent tax disposition, which was made without deducting the Plaintiff’s input tax amount, is unlawful, on the premise that the contents of the tax invoice that the Plaintiff purchased and received the scrap metal are different from the fact,

Articles 17(1) and 17(2)1 of the Value-Added Tax Act, Article 60(2) of the Enforcement Decree of the Value-Added Tax Act

Incheon Iron Co., Ltd., Counsel for the plaintiff-appellant

The director of the North Incheon National Tax Office

Seoul High Court Decision 82Gu454 delivered on May 9, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

According to the court below's findings of facts, the plaintiff company is a company with the purpose of supplying steel products. The non-party corporation's main office in the United States of America and its head office is one of the target businesses of importing and selling steel products. The above non-party corporation's business was registered on November 20, 1980 and the non-party's representative of its branch office is to deliver scrap metal products to the plaintiff by presenting its business registration certificate, its name certificate, certificate of completion of tax payment, certificate of seal impression of its representative, and employee's seal impression to the above non-party, and the plaintiff's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party's non-party non-party 1's non-party 2's non-party 3.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Shin Jong-young (Presiding Justice)