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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu5761 (Seoul High Court 2015.01.20)
Title
If it is clear whether the object of taxation is subject to an accurate examination of facts, it cannot be seen that the defect is apparent, and it does not constitute an invalidation.
Summary
(2) The court below's decision that the plaintiff lent only the name of the plaintiff can only be revealed only when the facts should be accurately examined. Thus, it cannot be viewed that the defect is apparent, and thus, it cannot be viewed that the defect is null and void.
Related statutes
Article 39 of the Value-Added Tax Act
Cases
Supreme Court Decision 2015Du36782 Decided revocation of Disposition imposing Value-Added Tax
Plaintiff-Appellant
Ma-○ ○
Defendant-Appellee
○○ Head of tax office
Judgment of the lower court
Seoul High Court 2014Nu5761 ( October 20, 2015)
Imposition of Judgment
on 14, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided