Title
Whether a tax invoice received from data constitutes a processed tax invoice
Summary
Since a tax invoice received from data cannot be deemed to have been falsely prepared without real transactions, it is unreasonable to impose tax on the processed tax invoice in this case, because it is difficult to deem that the other party to the payment was proved to have proved to the extent that it is false.
Related statutes
Article 19 (Scope of Deductible Expenses)
Tax amount paid under Article 17 of the Value-Added Tax Act
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Reasons
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 provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent