Seoul High Court-2016-Nu-80856 ( September 15, 2017)

(C) Whether it is a different tax invoice from the fact of hearing;

(1)A tax invoice issued by the supplier of goods, etc. in a disguised transaction different from the nominal owner of the tax invoice shall also constitute a false tax invoice.

Article 16 of the Value-Added Tax Act

Supreme Court Decision 2017Du64590 and disposition of revocation

AA

BB Director of the Tax Office

January 31, 2018

All appeals are 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 allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by