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Case Number of the immediately preceding lawsuit
Daegu High Court-2014-Nu-5188 ( October 26, 2015)
Title
Whether a processing tax invoice without real transaction related to software services has been received
Summary
In light of the fact that several software development companies have traded tax invoices in a lump sum without real transactions for the purpose of unsatising out the external form, and there is no contract and no evidence of payment, etc., it is proved that it is a false purchase without real transactions.
Dismissal of Disorder in Trial
Related statutes
Article 16 of the Value-Added Tax Act and Article 17 of the Value-Added Tax Act
Cases
2015du47980 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
AAA, Inc.
Defendant-Appellee
Head of the tax office
Judgment of the lower court
Daegu High Court Decision 2014Nu5188 Decided June 26, 2015
Imposition of Judgment
November 12, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition