Seoul High Court Decision 2015Nu56955 ( October 21, 2016)

early 2012 Heavy1244 ( December 24, 2013)

In full view of the current status of the business of the purchaser and the applicant's transaction behavior, etc., the processing purchase tax invoice is considered, but there is an actual sales, so it is necessary to recognize the necessary expenses.

In full view of the current status of the business of the purchaser and the applicant's transaction behavior, etc., the processing purchase tax invoice shall not be deemed a bona fide transaction, but the sales (export) shall be deemed to have actually existed, and the comprehensive income tax shall be corrected according to the actual cost by recognizing the value of supply as necessary

Value-Added Tax Act

Supreme Court Decision 2016Du45967 ( October 13, 2016)

Yang-○

○ Head of tax office

Seoul High Court Decision 2015Nu56955 Decided June 21, 2016

o October 13, 2016

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the statement in the statement not timely filed) were examined. However, the allegation in the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or not reasonable grounds. Thus, all appeals are dismissed in accordance with Article 5 of the same Act. It

October 13, 2016

Justices Cho Jae-*

Jeju High Court Justice Lee*

Justices Kim*

Justices Park Jong-*