Gwangju High Court 2015Nu5169

(In a case where it is difficult to recognize that a person was not aware of the fact of the name and was not negligent due to negligence, such person shall not be deemed a good faith trading party.

(1) In light of the above legal principles, the court below did not err by misapprehending the legal principles on the grounds that there was no error in the misapprehension of the legal principles as to the violation of good faith.

Article 16 of the Value-Added Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning the grounds of appeal are acknowledged to include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by