Seoul High Court-2015-Nu-32300 ( October 14, 2015)

(A) It constitutes a false tax invoice, and is not a party to a transaction with good faith or negligence.

(C) The tax invoice of this case is a false tax invoice, and it cannot be deemed that there was no negligence on the part of the Plaintiff on the part of the Plaintiff. Thus, the disposition of this case denying the input tax deduction under the tax invoice of this case is legitimate.

Article 16 of the Value-Added Tax Act

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per