Seoul High Court 2012Nu30310 (Seoul High Court 2013.028)

Early High Court Decision 201J 1983 ( October 27, 2011)

(A) The instant tax invoice is a false tax invoice stated by the supplier, and the Plaintiff’s good faith and without fault may not be recognized.

(C) In the event that each of the instant tax invoices was supplied by a third party, the supplier shall be deemed to be a third party. Thus, even if the third party supplied oil, the instant tax invoice constitutes a false tax invoice stating that the supplier is the purchaser of each of the instant tax invoices, and the Plaintiff’s good faith and without fault shall not be recognized.

Article 17 of the Value-Added Tax Act

2013du8769. Revocation of revocation of the imposition of value-added tax

ThisAAA

BB Director of the Tax Office

Seoul High Court Decision 2012Nu30310 Decided March 28, 2013

August 19, 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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent