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Seoul High Court-2015-Nu-54353
Whether the instant tax invoice constitutes a false tax invoice
As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit 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 of Appeal by the assent of all participating Justices.
Article 17 of the Value-Added Tax Act
2015du54353, revocation, etc. of revocation of refund of value-added tax
AA
BB Director of the Tax Office
January 15, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit 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 of Appeal by the assent of all participating Justices.