If the purchaser of the goods does not know that it is a disguised business operator, the purchase tax deduction for the purchaser of the goods.

If an entrepreneur has obtained a tax invoice under the name of the supplier in a false manner with knowledge of the fact that the entrepreneur who is a trader in purchasing goods is a disguised business operated by stealing the names of others, such input tax amount shall be deducted from the output tax amount.

Articles 17(1), 17(2), 22(3), and Article 60(2) of the Enforcement Decree of the Value-Added Tax Act

Supreme Court Decision 83Nu281 delivered on March 13, 1984, 85Nu211 delivered on July 9, 1985

United Kingdom and two plaintiffs et al., Counsel for the defendant-appellant-appellee

The Director of the Korean Tax Office

Seoul High Court Decision 85Gu27 delivered on October 4, 1985

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

The judgment of the court below is justified in its reasoning that the non-party to the transaction confirmed the business registration certificate in the name of the non-party to the transaction in the name of the non-party to the transaction in the name of the non-party to the transaction in the name of the non-party to the contract in the name of the non-party to the contract in the name of the non-party to the contract in the form of the non-party to the contract in the name of the non-party to the contract in the form of the non-party to the contract in the form of the non-party to the contract in the name of the non-party to the contract in the form of the non-party to the contract in the form of the non-party to the contract in the form of the non-party to the contract in the name of the non-party to the contract in the form of the non-party to the contract in the form of the non-party to the contract in the name of the non-party to the contract in the form of the non-party to the contract in the name of the non-party to the contract in the form of the counter-party to the contract.

Ultimately, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Yoon Il-young (Presiding Justice) Gangwon-young Kim Young-ju