Seoul High Court 2014Nu73694 (Seoul High Court 2015.05.27)

(Dismissal of Submission) The tax invoice of this case constitutes a tax invoice entered differently from the actual facts of the supplier.

(Summary) Even if a transaction of supplying goods, etc. actually exists, the supplier shall also constitute a false tax invoice different from the issuer of the tax invoice.

Article 16 (Tax Invoice)

2015du45106 Revocation of Disposition of Imposing corporate tax, etc.

AAA, Inc.

Head of the tax office

Seoul High Court 2014Nu73694

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.