Busan High Court-2015-Nu20244 (Law No. 21, 2016)

Cho-2013-Divisions-4089 (Law No. 14.07. 2014)

It is necessary to recognize that in the event of underreporting the tax base due to any unlawful act, the decrease in the tax revenue would result in the reduction.

(In the case of underreporting the tax base due to a summary of the tax invoice, the taxpayer should be aware that the taxpayer would be entitled to input tax deduction by evading the liability to pay the value-added tax on the tax invoice.

Article 16 of the Value-Added Tax Act, Additional Tax on Underreporting and Excess Refund Return under Article 47-3 of Framework Act on National Taxes

Supreme Court Decision 2016Du53463 Decided revocation of Disposition imposing Value-Added Tax

AlA Co., Ltd.

BB Director of the Tax Office

Busan High Court Decision 2015Nu20244 Decided September 21, 2016

December 15, 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