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Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu-23868 ( March 31, 2017)
Title
(A) If a tax invoice is received without a real transaction, it is legitimate to deduct the input tax amount.
Summary
(S) If a list of total tax invoices by seller is not prepared differently from the fact without being supplied with goods or services, the non-taxation disposition of value-added tax is legitimate.
Related statutes
Article 16 (Tax Invoice)
Cases
Supreme Court Decision 2017Du48918 Decided and revoking the corporate tax
Plaintiff-Appellee
Aael Co., Ltd.
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Busan High Court Decision 2016Nu23868 Decided May 31, 2017
Imposition of Judgment
May 31, 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. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition