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Case Number of the immediately preceding lawsuit
Daejeon High Court 2008Nu103 (No. 18, 2009)
Case Number of the previous trial
Cheongju District Court 2007Guhap455 ( December 14, 2007)
Title
Whether the input tax amount of the tax invoice entered differently from the fact of the purchaser of the goods is deducted.
Summary
In cases of a tax invoice in which the purchaser of the goods is entered differently from the fact, the amount equivalent to the value of supply shall not be deducted as the input tax
The decision
The contents of the decision shall be the same as attached.
Text
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
Reasons
As the petition of appeal filed by the Plaintiff did not state the grounds of appeal and did not withdraw the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, it is so decided as per Disposition by