Busan High Court (Chowon) 2013Nu775 (Law No. 15, 2014)

actual supplier's tax invoice is different from the actual supplier's facts, and does not constitute a good faith transaction party.

(2) In full view of each statement at the time of the tax investigation and each statement at the time of the instant tax investigation, the fact that the contract for the instant construction work was made retroactively, and the deposit details of the construction cost, etc., the person who provided the instant construction work is not the person indicated as the supplier in the instant tax invoice, and as such, it appears that the said person could have sufficiently known that the tax invoice was

Article 17 of the Value-Added Tax Act

2014du8933 Revocation of Disposition of Imposing Value-Added Tax

1.A 2. OB 3. FixedCC

00. Head of tax office

Busan High Court (Chowon) Decision 2013Nu775 Decided May 15, 2014

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.