이 사건 원고는 그 명의위장사실을 알았거나, 알지 못하였다고 하더라도 알지 못한 데에 과실이 있음[국패]
Seoul High Court-2015-Nu-46354 (Law No. 21, 2016)
The plaintiff of this case was negligent in not knowing that he knew, or was unaware, of his name.
The representative director of the plaintiff visited the purchaser's place of business and the main place of business, and at the time, the office was found to be an enterprise that did not actually operate the business, and thus, the office was found to have been negligent in finding the plaintiff.
Article 17 (2) 2 of the Value-Added Tax Act
2016Du33964 Disposition of revocation of Disposition of Imposition of Value-Added Tax
AA Resources Corporation
O Head of tax office
Seoul High Court 2015Nu46354 (Law No. 21, 2016)
May 24, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not acceptable the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition