Seoul High Court 2012Nu4408 (2012.09.19)

early 2010 Heavy341 ( December 02, 2010)

(C) No person shall be deemed to have acted in good faith or without fault on the ground that he/she has received a name from the purchaser, such as the same telephone and facsimile.

(C) In light of the following: (a) the Plaintiff’s trade name is the same; (b) the Plaintiff was registered as a business operator immediately before the transaction with the Plaintiff; and (c) the Plaintiff was suspended from trading after introducing a new purchaser; and (d) both the Plaintiff’s phone number and facsimile number are indicated in the name of the purchaser; and (b) the Plaintiff’s good faith and without fault, who is engaged in the waste resources industry with high probability of disguised and processing transactions, may not

Article 17 of the Value-Added Tax Act

2012Du23013 Revocation of Disposition of Imposing Value-Added Tax

IsaA

The director of the Southern Incheon District Office

Seoul High Court Decision 2011Nu44008 Decided September 19, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's grounds of appeal are not included in the grounds provided in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Appellate Procedure, or are recognized to be groundless, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

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