Busan High Court-2017-Nu24851 (Law No. 20, 2018)

(Trial Disorder) A tax invoice issued to a liquor distributor may not be deemed to have been issued even if the tax invoice was false or supplied to the consumer.

(C) In light of the legal principles as seen earlier, it is reasonable to view that the Plaintiff’s supply of alcoholic beverages was made to the Plaintiff via an alcoholic beverage distributor, and it is reasonable to view that the Plaintiff’s supply of alcoholic beverages was made to the consumer by means of the Plaintiff. Therefore, it cannot be deemed that the Plaintiff did not issue a tax invoice even if the Plaintiff’s tax invoice issued to the alcoholic beverage distributor is false or supplied to the consumers.

Article 40 of the Liquor Tax Act: Order to Preserve Liquor Tax

2018Du54026 Revocation of Disposition of Revocation of Shipment Reduction

○○○ Incorporated Company

Defendant, the superior, or the senior

Head of △ District Office

November 29, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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.