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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu30977 ( October 22, 2015)
Title
(C) If there is no objective evidence to prove that the purchased goods are supplied to the customer, the goods are supplied to the customer, the goods shall be deemed to constitute a false tax invoice.
Summary
In transactions with scrap metal data, there is no objective evidence that only a measurement certificate is supplied, and there is no objective evidence that the goods owned by the transaction partner are supplied, and in the case of immediately re-transfered to a bomban enterprise after payment, the disposition imposed on the basis of the facts
Related statutes
Article 16 (Tax Invoice)
Tax amount paid under Article 17 of the Value-Added Tax Act
Cases
2015du5625 Disposition revocation of Value-Added Tax Imposition
Plaintiff-Appellant
O KimO
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Seoul High Court Decision 2015Nu30977 Decided October 22, 2015
Imposition of Judgment
oly 2016.18
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.