Daegu High Court 2012Nu738 (2012.09.07)

Cho High Court Decision 2010Du3539 ( October 26, 2011)

(C) The tax invoice of this case is a false tax invoice, and the plaintiff's good faith and negligence are not recognized.

(C) The Plaintiff’s good faith and without fault may not be recognized in light of the following: (a) the Plaintiff’s tax invoice is a tax invoice that differs from the Plaintiff’s entry; (b) the Plaintiff has operated the gas station for a long time; (c) the Plaintiff purchased the oil at the container; and (d) the type of the ticket is different from the normal type of the ticket; and (d) the location of the oil reservoir, the time of shipment, the shipment number

Article 17 of the Value-Added Tax Act

2012Du21949 Revocation of Disposition, etc. of Imposition of Value-Added Tax

Park XX

Head of the tax office and one other

Daegu High Court Decision 2012Nu738 Decided September 7, 2012

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

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 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 of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final