Whether the issue tax invoice is a false tax invoice

The judgment of the court below which rejected the plaintiff's assertion that the disposition of calculating the input tax amount subject to deduction based on the tax invoice processed without real transaction is legitimate and that the value-added tax and corporate tax should be assessed by estimation against

Tax amount paid under Article 17 of the Value-Added Tax Act

Article 66 of the Corporate Tax Act: Decision and Correction

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

Examining the reasoning of the judgment below in light of the records, the court below is just in rejecting the plaintiff's assertion that the plaintiff calculated input tax amount based on the processed tax invoice without real transaction, and furthermore, even if the above tax invoice is processed, the value-added tax and corporate tax should be assessed by estimation. There is no violation of the rules of evidence, incomplete hearing, or misapprehension of the legal principles as to the existence of estimated reasons, as otherwise alleged in the ground of appeal.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.