Seoul High Court-2016-Nu66317 (Law No. 31, 2017)

Cho Jae-2015-west-1318 (Law No. 18, 2015)

Since it is reasonable to deem that the entrepreneur is not an entrepreneur, a tax invoice issued therefrom constitutes a false tax invoice.

Since it is reasonable to deem that a business operator is not a business operator in fact, it is difficult to deem that a tax invoice issued therefrom constitutes a false tax invoice, and it is difficult to deem that the business operator was unaware of, or was unaware of, the actual business operator

Article 16 of the Value-Added Tax Act [Tax Invoice]

2017Du52962

Maritime Co., Ltd.

○ Head of tax office

Seoul High Court 2016Nu66317

2017.09.28

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The lower judgment and the appellate brief all of the records of this case were examined, but the appellant’s grounds of appeal are examined.

The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

The appeal is dismissed in accordance with Article 5 of the same Act, since it is found that there is no reason or reason to do so;

It is so decided as per Disposition by the assent of all participating Justices.