Daejeon High Court 2014-Nu-1012 (2015.09)

The early 2013 Before 0341

(Incompetence of Trial) It constitutes a tax invoice different from the fact, and it is difficult to recognize it as a good faith without fault.

(Summary) The tax invoice received from the customer of the instant case constitutes a false tax invoice; it is difficult to recognize it as a bona fide and negligent tax invoice; and in order to impose an unfair under-reported penalty tax, the customer of the instant case must be aware that he/she evaded the national tax.

2015Du41753 Revocation of Disposition of Imposition of Value-Added Tax, etc.

-Appellant

E******

-Appellee

00. Head of tax office

Daejeon High Court Decision 2014Nu11012 Decided October 09, 2015

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the statement of the grounds of appeal of this case were examined. However, the allegation on the grounds of appeal by appellant does not include the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal and it is recognized that there are no grounds, so the appeal is dismissed pursuant to Article 5 of the same Act.