Busan High Court 2014Nu205 ( October 08, 2014)

Even if a tax invoice is different from the fact of trial, it is unreasonable to deduct the input tax amount as a party to a transaction with good faith and without fault.

(1) Even if the supplier was supplied with a false tax invoice different from the fact stated in the false description, the supplier did not know that the supplier was not a actual supplier with due care, such as storing the transport vehicle photograph, measurement certificate, tax invoice, transaction statement, etc. with the evidentiary data, and remitting the transaction price accurately, and did not know that the supplier was not a actual supplier. Therefore, the input tax deduction

Article 16 of the Value-Added Tax Act and Article 17 of the Value-Added Tax Act

2014du14235 Revocation of revocation of a disposition rejecting a tax assessment;

AAA Corporation

Head of Seogsan Tax Office

The second instance decision

Busan High Court Decision 2014Nu205 decided October 08, 2014

on October 26, 2015

1. The defendant's appeal is dismissed.

2. The costs of appeal are assessed against the Defendant.

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 by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Special Act on the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating