Whether there is any justifiable reason for neglecting the duty to enter the list of tax invoices on the tax invoices

The mere fact that a tax invoice is believed to have been issued through legitimate transactions is that there is no justifiable reason to believe that the aggregate tax invoice is not attributable to the failure of the duty to enter the aggregate tax invoice in compliance with the substance.

Article 20 (Submission of List of Total Tax Invoices)

Article 22 of the Value-Added Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

We examine the grounds of appeal in comparison with the records and the judgment of the court below. Since it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent