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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu68439 ( August 26, 2016)
Title
(1) Since the details of the return of the transaction price and the amount of 3P tax invoice, which is the false tax invoice, are entered in the account book of the seller, it constitutes a false tax invoice.
Summary
(1)As the 3P amount, which appears to be the return of transaction price and the issuance price of false tax invoices, is stated in the books of the seller, the issues are different from the facts.
Related statutes
Article 22 of the Value-Added Tax Act (Additional Tax)
Cases
2016Du52514 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
○○○○ Corporation
Defendant-Appellee
AA Head of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2015Nu68439 Decided August 26, 2016
Imposition of Judgment
December 29, 2016
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 do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.