Seoul High Court 2011Nu42217 (Law No. 26, 2012.09)

Seocho 2010Sho 2090 ( October 08, 2011)

(C) If there is no endorsement by the buyer of the household check that has paid the purchase price, it is not possible to recognize the actual transaction.

(b) Of 25 copies of household checks paid to the purchasing agency, the name and seal impression of the purchasing agency are limited to one head, and a considerable number of household checks are deemed to constitute a false tax invoice in light of the fact that the Plaintiff’s other purchasing agencies have endorsed one lane at the same time.

Article 17 of the Value-Added Tax Act

2012Du24023 Revocation of value-added tax

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Head of the tax office;

Seoul High Court Decision 2011Nu42217 Decided September 26, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal is decided as

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