Daejeon High Court 2013Nu3489 (Law No. 12, 2014)

Cho Jae-chul2012 Before 3662 ( November 07, 2012)

(Invitation without Trial) It constitutes a tax invoice different from the fact, and it shall not be deemed that there is no negligence on the part of the accused.

(C) The tax invoice of this case is a false tax invoice, and it cannot be deemed that there was no negligence on the part of the Plaintiff on the part of the Plaintiff. Thus, the disposition of this case denying the input tax deduction under the tax invoice of this case is legitimate.

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 judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of