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Case Number of the immediately preceding lawsuit
Daejeon High-2014-Nu-11395 ( August 13, 2015)
Title
Whether a tax invoice received from a customer is false or not, and whether the plaintiff's duty of good faith is recognized
Summary
(A) A tax invoice received by the Plaintiff from each customer constitutes a tax invoice different from the fact, but a part of the company is recognized as a bona fide negligence, and the application of an unfair under-reported penalty tax is unlawful.
Related statutes
Article 16 of the former Value-Added Tax Act
Cases
Supreme Court-2015-Du-51859 and revocation of disposition on the imposition of value-added tax and corporate tax.
Plaintiff-Appellant
***
Defendant-Appellee
The Director of the National Tax Service
Judgment of the lower court
August 13, 2015
Imposition of Judgment
January 14, 2016
Text
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Reasons
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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by