Whether the tax invoice of this case is a false tax invoice received without real transactions

(Summary) Part of the transaction with the purchaser and the seller shall be deemed to be a normal transaction and the tax invoice received and issued from them shall not be deemed to be a false tax invoice.

Article 17 of the Value-Added Tax Act

All appeals are dismissed.

Costs of appeal shall be borne by each party.

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 Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.