Seoul High Court 2012Nu8009 ( November 21, 2012)

early 209 Heavy3978 ( December 29, 2010)

(F) A false tax invoice entered differently from the fact by the supplier and does not constitute good faith or negligence.

(C) In light of the above legal principles, it is reasonable to view that the transaction partner is not guilty of the fact that the transaction partner is not negligent in not knowing the fact that the transaction partner was not aware of the fact that the transaction partner was not aware of the fact in the name of the transaction, and that the transaction partner was not aware of the fact that the transaction partner was not aware of the fact.

2012du28377 The revocation of the disposition to impose value-added tax

South AA. 1 other

Deputy Director of the Tax Office

Seoul High Court Decision 2012Nu8009 Decided November 21, 2012

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 arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and they are all dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of

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 will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final