Daejeon High Court (Cheongju) 2014Nu5454 ( December 07, 2016)

(A) The tax invoice of this case constitutes a false tax invoice, and the plaintiff was negligent in not knowing the fact.

(C) It is reasonable to deem that a tax invoice received by the Plaintiff constitutes a tax invoice that is written differently from the fact by the supplier, and that the Plaintiff was negligent in not knowing the above fact.

Articles 16 and 17 of the Value-Added Tax Act

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 it is clear that the assertion on 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