고철 매입은 정상거래로 받은 것이 아니라 유상사급 받은 것으로 봄이 상당함[국승]
Seoul High Court 2012Nu20344 (24 March 2013)
It is reasonable to deem that the purchase of scrap metal is not a normal transaction but a payment for consideration.
It is reasonable to deem that the actual purchase of scrap metal is insufficient to acknowledge, but rather, it is paid for a fee rather than a normal purchase.
2013Du12928 Revocation of Disposition of Imposition of Value-Added Tax
AAA, Inc.
Head of the High Tax Office
Seoul High Court Decision 2012Nu20344 Decided May 24, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Even if all of the records of this case, the judgment of the court below and the grounds of appeal are examined, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as