Daejeon High Court 2013Nu985 (2014.05.01)

Any tax invoice generated in the taxable period which is not determined by the data shall not be determined to be a false tax invoice.

(1) Even if a transaction is in violation of the summary of the material, it cannot be determined that a tax invoice for a transaction arising in a taxable period other than the taxable period fixed by the processing transaction is false, and the burden of proof is imposed on the tax authority.

2014du8346, revocation of disposition imposing value-added tax, etc.

-Appellee

KimA

-Appellant

The Director of the National Tax Service

Daejeon High Court Decision 2013Nu985 Decided May 1, 2014

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by