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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-35013 (2017.05)
Case Number of the previous trial
Seocho 2013west 4430 (Law No. 11, 2014)
Title
(1) Even if a legal entity has kept normal accounts, etc., the sales of the goods constitutes a false tax invoice if the purpose is to eliminate the sales of the goods.
Summary
(1)If, in the course of trading between legal entities with a substance of law, the sales of the goods are traded on an external basis for the purpose of uneasting the sales of the goods, even if the transaction was conducted with normal accounting, return of payments and payment of value-added tax, this constitutes a false tax invoice.
Related statutes
Article 6 (Supply of Goods)
Cases
2017du5536 The revocation of the disposition imposing value-added tax.
Plaintiff and appellant
○ Chemical Industry Corporation
Defendant, Appellant
○ Head of tax office
Imposition of Judgment
November 09, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined, but the text on the grounds of appeal is examined.
The head of the agency shall not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
B. Since the appeal is dismissed pursuant to Article 5 of the above Act, the party involved in the appeal is dismissed.
It is so decided as per Disposition by the assent of all participating Justices.