Gwangju High Court (formerju)-2017-Nu-129 ( October 29, 2018)

Even if there is a transaction in which goods, etc. are supplied, it constitutes a different tax invoice from the nominal owner of the tax invoice.

Even if a transaction of supplying goods, etc. actually exists, a tax invoice issued by the supplier through a so-called disguised transaction different from the name of the issuer of the tax invoice also constitutes a false tax invoice. It is difficult to recognize that the Plaintiff visited the place of business before the commencement of the transaction and confirmed the existence of the transaction, and is not a bona fide

Article 39 subparagraph 2 of the Value-Added Tax Act

2018Du36653 Revocation of Disposition of Imposition of Value-Added Tax

Limited HN industry

00. Head of tax office

Gwangju High Court Decision 2017Nu1129 decided January 29, 2018

June 15, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition