Seoul High Court-2017-Nu60347 ( November 17, 2017)

(A) Whether the tax invoice of this case is false

(1) The instant disposition is lawful, inasmuch as it is difficult to view that there exists an actual act of supplying services corresponding to the entry of the instant tax invoice, and thus, it is deemed that the instant tax invoice is a false tax invoice received without actual transactions.

Article 32 of the Value-Added Tax Act

2017Du73938 Disposition of revocation of Value-Added Tax Imposition

○ Iron Co., Ltd.

○○ Head of tax office

Seoul High Court Decision 2017Nu60347 Decided November 17, 2017

March 29, 2018

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

Examining the reasoning of the judgment below, the appellant’s ground of appeal is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under each subparagraph of Article 4(3). Thus, all appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by