Seoul High Court 2010Nu22124 (Law No. 19, 2011)

Cho High Court Decision 2007west 4889 (Law No. 30, 2009)

(C) A false tax invoice without real transaction was received.

(W) The disposition imposing value-added tax and general income tax on a processing transaction is legitimate, since it is proved that a false tax invoice without real trade was received as a software development and medical appliances retailer.

2011Du14289. Revocation of the imposition of value-added tax

Ansan et al.

Head of Seocho Tax Office

Seoul High Court Decision 2010Nu22124 Decided May 19, 201

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and therefore all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

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.,