Seoul High Court 2012Nu35445 (22 March 22, 2013)

early 2010 Heavy3902 (Law No. 19, 2011)

(A) The plaintiff's good faith or negligence that received a tax invoice different from the fact shall not be recognized.

(C) The Plaintiff’s act of good faith and without fault may not be acknowledged in light of the following: (a) the Plaintiff’s act of good faith and negligence may not be acknowledged in light of the following: (b) the Plaintiff had been engaged in a closed-end sales business for at least ten (10) years; (c) the actual status and risk of the transaction on the data; (d) the transaction period was not more than two (2) months, but

Article 17 of the Value-Added Tax Act

2013Du11529 Disposition of revocation of Disposition of Imposition of Value-Added Tax

○ Industrial Co., Ltd.

Head of Central Tax Office

Seoul High Court Decision 2012Nu35445 Decided May 22, 2013

September 26, 2013

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 (to the extent of supplement in case of any statement in the reference documents submitted after the lapse of the period for appeal) are examined. However, 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 dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.