Seoul High Court 2013Nu8532 (Seoul High Court 2013.08.29)

early 2012 Heavy234 ( October 25, 2012)

No good faith or negligence of the plaintiff may be recognized when the supplier of Dong Scbyps receives a false tax invoice different from the fact stated falsely.

It is reasonable to deem that the instant tax invoice falls under the false tax invoice of the scoo-tra supplier; the Plaintiff has been engaged in the scrap metal wholesale business for at least five years; or the Plaintiff has been negligent in failing to conduct an investigation, even though it was necessary to investigate whether the actual supplier of the goods was aware of or is the actual supplier of the goods.

Articles 16(1) and 17(2) of the former Value-Added Tax Act (Amended by Act No. 9915, Jan. 1, 2010)

2013Du19646 Revocation of Disposition of Imposition of Value-Added Tax

AA metal Co., Ltd.

the director of the tax office of Western

Seoul High Court Decision 2013Nu8532 Decided August 29, 2013

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by