Seoul High Court 2013Nu2114 (Seoul High Court 2013.08.21)

early 2010 Heavy2504 ( October 21, 2012)

The plaintiff's good faith and negligence that received a false tax invoice from the oil supplier shall not be recognized.

(F) In light of the fact that the Plaintiff has handled oil for a long period of time, bought oil at low cost, falsely prepared a oil shipment slip, the delivery place is also indicated by another business entity, and there is no tank number and shipment number on the shipment slip, etc., the Plaintiff’s good faith and negligence that the supplier received a false tax invoice cannot be recognized.

Article 17 of the Value-Added Tax Act

2013du18674, revocation of disposition of imposing corporate tax, etc.

AAA 1 gas station, Inc.

the director of the tax office of Western

Seoul High Court Decision 2013Nu2114 Decided August 21, 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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by