Seoul High Court 201Nu22770 (Law No. 17 January 2012)

Cho High Court Decision 2009J 2088 (Law No. 19, 2010)

(ps) No oil agency that does not use storage facilities or transportation equipment may be deemed as a real supplier.

(C) In light of the purpose of this Act, a petroleum retailer may use his own storage facilities and transportation equipment to supply oil in accordance with the purpose of this Act, and rather than using the facilities and equipment of another company, a petroleum retailer may not be deemed a actual supplier, who does not use such facilities and equipment.

Article 17 of the Value-Added Tax Act

2012du5312 Disposition of revocation of Disposition of Imposition of Value-Added Tax

XX Co., Ltd

Head of the Office of Government

Seoul High Court Decision 2011Nu22770 Decided January 17, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

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