beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-84053 (2018.04)
Title
Lawsuit claiming refund of value-added tax amount
Summary
In light of the purport of the special provisions on the payment of the purchaser and the specific details thereof, in case where the value-added tax amount deposited by the person supplied with copper scrap, etc. falls under the amount of erroneous payment and the grounds for refund arise, the right to claim the refund thereof shall be deemed to belong to the purchaser (the purchaser) rather than the supplier (the purchaser).
Related statutes
Article 106-9 of the Restriction of Special Taxation Act (Special Cases of Payment of Value-Added Tax by Purchasers of ices, etc.)
Cases
2018Du5197. Lawsuit claiming the refund of value-added tax amount
Plaintiff-Appellant
The AA
Defendant-Appellee
Korea
Judgment of the lower court
Seoul High Court-2017-Nu-84053 (2018.04)
Imposition of Judgment
November 15, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition