Seoul High Court 2010Nu31418 (Law No. 17, 2011)

Cho High Court Decision 2009J387 ( November 23, 2009)

(S) A manufacturer or seller of glass products who has been issued a false tax invoice;

(Main) As a manufacturer or seller of glass products, a supplier was issued a tax invoice different from the fact that the supplier entered false information from the material supplier, and even if he/she knew or was unaware of such fact, it is deemed that there was a negligence on the part of the supplier, and it is insufficient to recognize good faith and negligence. Therefore, a disposition imposing value-added

Article 17 of the Value-Added Tax Act

2011Du15701 Revocation of Disposition of Imposition of Value-Added Tax, etc.

XX glass Industry, Inc.

Head of Namyang District Tax Office

Seoul High Court Decision 2010Nu31418 Decided June 17, 2011

The appeal is 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 for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

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 does not continue to proceed with the deliberation on the merits of the grounds for final appeal, and refers to the system of dismissing the final appeal by judgment