Seoul High Court-2016-Nu6354 (29 April 2017)

Any disposition that deducts input tax from the fact that matters such as a person who actually supplies are prepared and delivered differently from the fact is legitimate.

(The main point of the judgment of the court below) The disposition that did not deduct input tax because the actual supplier et al. prepared and delivered differently from the fact is legitimate, but the imposition of illegal underreporting penalty tax exceeding the general underreporting penalty tax is illegal

Article 17 of the Value-Added Tax Act

Supreme Court Decision 2017Du50478 Decided revocation of Disposition of Imposition of Value-Added Tax

-Appellee

Masan0 Stock Company

-Appellee

O Head of tax office

The second instance decision

Seoul High Court Decision 2016Nu65062 Decided June 2, 2017

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices