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Title
It is reasonable to regard the Plaintiff’s instant transaction as a tax invoice transaction different from the fact.
Summary
In light of the facts revealed in the instant case, it is difficult to accept the Plaintiff’s assertion because there is a lack of proof that there was a real transaction.
Related statutes
Article 67 of the Corporate Tax Act
Cases
2017Du44916 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff-Appellant
CGTEX Co., Ltd.
Defendant-Appellee
the director of the tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu65765 Decided April 26, 2017
Imposition of Judgment
on January 23, 2017
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 the grounds of appeal are examined.
Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by all participating Justices on the bench.