Seoul High Court-2016-Nu-35726 ( October 5, 2016)

(B) The tax invoice of this case shall not be deemed to be a false tax invoice due to a real transaction.

(1) The summary of the instant tax invoice may be deemed to be a false tax invoice, and even if it constitutes a false tax invoice, the Plaintiff did not know that it was false and did not commit any negligence.

Article 17 (Payable Tax Amount)

2016du5793 Revocation of Disposition of Imposition of Value-Added Tax, etc.

Gong ○

1.A Director of the Tax Office

2.B Director of the Tax Office

Seoul High Court Decision 2016Nu35726 Decided October 5, 2016

January 12, 2017

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

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