Seoul High Court-2018Nu68317 ( February 22, 2019)

Whether the instant tax invoice constitutes a processed transaction and constitutes a false tax invoice

(Trial) The decision of the court below is just and dismissed, and in the event that the tax invoice is proved to a considerable extent by the tax authority to determine whether it is an actual cost and it is proved to a considerable extent that the other party to the payment is false, the taxpayer needs to prove that the cost has been actually paid.

Article 17 (Payable Tax Amount)

Supreme Court-2019-Du-36988 ( June 19, 2019)

national finance

Xhead of the tax office

The second instance decision

Seoul High Court-2018-Nu-68317 ( February 22, 2019)

6.19

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 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.