This depends on the court's judgment. If the company is an individual and the false VAT invoice is issued by the corporate legal person, then the tax must be paid by the corporate legal person. In the end, it depends on The nature of an enterprise is ultimately determined by the court's judgment. If the court decides that an enterprise should pay back the tax, it should be paid by the enterprise; if it decides that an individual should pay the tax, the individual should be responsible for paying the tax.