Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu19875 (Law No. 14 January 2015)
Case Number of the previous trial
Review Division 2013-0026 (28. 2013.06)
Title
(A) If the claimant corporation fails to prove the actual transaction of the receipt of the tax invoice, it constitutes a false tax invoice.
Summary
(2) In light of the fact that a tax invoice is not submitted in relation to a tax invoice, the sales tax invoice constitutes a tax invoice different from the fact, in light of the fact that the tax invoice constitutes a tax invoice, although it is alleged that a tax invoice was received through actual transactions.
Related statutes
Article 17 of the Value-Added Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
(2) It is so decided as per Disposition.