Daejeon High Court 2010Nu2140 ( October 10, 201)

National Tax Service Review Division 2009-0104 (2010.05.04)

(Trial Disorder) Whether a processing tax invoice without real transaction related to the purchase of oil has been received

In full view of the fact that the transaction partner did not distribute the actual goods, the transaction partner is judged to have been actually purchased from a third party when considering the fact that there was no fact that the real goods were distributed, that the conviction was finalized after filing a complaint with the tax authority, and the details of issuance

2011Du7267 Revocation of Disposition of Imposition of Value-Added Tax

○○ Co., Ltd.

○ Head of tax office

Daejeon High Court Decision 2010Nu2140 decided February 10, 201

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 falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,