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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-5027 ( October 16, 2017)
Title
(Presiding to Trial) The instant transaction is a processing transaction and substantially lends funds to the seller for the purchase of Aluminum.
Summary
(Main) A party who is substantially supplied with Aluminum is a selling place, and the selling place borrows funds necessary for the purchase of Aluminum from the Plaintiff and pays interest to the Plaintiff. The method was that the Plaintiff purchased the pertinent Aluminum and supplied it to the selling place after adding a fixed margin to the purchase amount.
Related statutes
Article 17 (Payable Tax Amount)
Cases
2016du52603 Disposition of revocation of Disposition of Value-Added Tax, etc.
Plaintiff-Appellant
AAAAA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2016Nu55027 Decided June 16, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Trial Procedure.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.