Whether a tax invoice received from data is false or not.

No evidence exists to deem that an act was related to the Plaintiff, such as filing an accusation against the supplier on the tax invoice on the data, but the name of the Plaintiff and the Plaintiff-related person was not shown in the relevant data, and thus cannot be deemed as a false tax invoice.

Article 16 (Tax Invoice)

The appeal is dismissed.

Costs of appeal are assessed against the Defendant

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, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by the assent