Daejeon High Court 201Nu202 (Law No. 1106.02)

early 2010 Before 0195 ( October 25, 2010)

(C) No person shall be deemed to have acted in good faith or without negligence on the ground that the entries in the shipment slip are not carried out promptly.

(The main point of view) In determining the volume of oil, the distribution slips may not be recognized as good faith and without fault on the ground that it is difficult to readily accept that the temperature and density, which are the important elements of the oil, are written in the same quantity and that it was easily made false if he pays a little amount of money, and that it was not easy to see that it was easy for business operators to believe only the horses and whether it was higher than the shipment slips or that it was not confirmed whether the actual supplier was a supplier.

2011Du1514 Revocation of Disposition of Imposition of Value-Added Tax

XX

Head of Busan District Tax Office

Daejeon High Court Decision 2011Nu202 Decided June 2, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

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 final appeal by judgment