Seoul High Court 2008Nu36793 (Law No. 12, 2009)

Tax invoices received from data shall not be deducted from input tax amount.

The other party to the transaction with the plaintiff is data, and the trader is merely a nominal disguised business for the purpose of issuing tax invoices on data.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, 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 thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by