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Case Number of the immediately preceding lawsuit
Seoul High Court 2017Nu3001 (Seoul High Court 2017.05.26)
Title
(C) The defendant bears the burden of proving the falsity that the transaction is not a real transaction, and the issuance of the tax invoice means the issuance of the tax invoice to the other party.
Summary
(C) The term "issuance of tax invoices" refers to the issuance of tax invoices to the other party to the transaction as stated in the tax invoice, and the term "issuance of tax invoices" refers to the issuance of tax invoices to the other party to the transaction.
Related statutes
Article 16 (Tax Invoice)
Cases
2017Du48475 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellee
(State)AAA
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2017Nu30001 Decided May 26, 2017
Imposition of Judgment
September 21, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
(2) It is so decided as per Disposition.