Gwangju High Court-2017-Nu-1679 ( August 20, 2018)

Even if there is a transaction in which goods, etc. are supplied, it constitutes a different tax invoice from the nominal owner of the tax invoice.

Even if a transaction of supplying goods, etc. actually exists, a tax invoice issued by the supplier through a so-called disguised transaction different from the name of the issuer of the tax invoice also constitutes a false tax invoice. It is difficult to recognize that the Plaintiff visited the place of business before the commencement of the transaction and confirmed the existence of the transaction, and is not a bona fide

Article 39 subparagraph 2 of the Value-Added Tax Act

2018Du57148 Revocation of Disposition of Imposition of Value-Added Tax

Limited HN industry

00. Head of tax office

Gwangju High Court Decision 2017Nu1679 Decided August 20, 2018

December 28, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.