이 사건 원고는 그 명의위장사실을 알지 못하였고 이를 알지 못한 데에 과실이 없음[국패]
Seoul High Court-2014-Nu-4351 (20 January 20, 2016)
The plaintiff of this case was unaware of his name and was negligent in not knowing his name.
In the case of waste resources such as waste Dong, there is no obligation to actively investigate whether the other party is a disguised business operator due to the nature of the distribution structure and transaction.
Article 17 (2) 2 of the Value-Added Tax Act
2016Du33070 Revocation of Disposition of Imposing Value-Added Tax
AA Industry, Inc.
O Head of tax office
Seoul High Court 2014Nu44351 (Law No. 2016, 2016)
April 28, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of