Seoul High Court-2016-Nu-5829 ( April 18, 2017)

(A) It constitutes a tax invoice different from the facts.

(In the first instance, the substance of the actual transaction is entirely carried out by the name borrower, and even if it is issued under the name of the name lender, it is reasonable to deem that the tax invoice under these names constitutes a false tax invoice.

Article 16 (Tax Invoice)

Disposition Disposition Imposing Value-Added Tax

AA

Head of Ansan Tax Office et al.

Seoul High Court 2016Nu55829

August 23, 2017

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per