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Title
Whether the instant tax invoice constitutes a false tax invoice
Summary
The tax invoice of this case is falsified for input tax deduction of value-added tax as a false tax invoice.
Related statutes
Article 17 of the former Value-Added Tax Act
Cases
Supreme Court Decision 2014Du47051
Plaintiff and appellant
***
Defendant, Appellant
ㅁㅁ세무서장
The second instance decision
National Rotations
Imposition of Judgment
April 15, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 pursuant to Article 5 of the above Act. It is so decided as per
April 15, 2015
Judges
Justices Park**