Busan High Court (Chowon) 2013Nu1792 ( December 04, 2014)

The imposition of non-taxable input tax amount deduction for false tax invoices is legitimate.

A tax invoice delivered from data falls under a false tax invoice different from the fact that the supplier has entered the same differently, and it is difficult to deem that the supplier has fulfilled his/her duty of care to prove good faith and without fault solely on the basis of the fact that the supplier does not confirm the location of the place of business, oil storage facilities, distribution route, etc.

Article 16 (Tax Invoice)

2015du35. Revocation of disposition imposing value-added tax

AAA

BB Director of the Tax Office

Busan High Court (Chowon) Decision 2013Nu1792 Decided December 4, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of