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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-3014 (28 June 2018)
Title
Whether the tax invoice received by the plaintiff is processed
Summary
Tax invoices issued by the Plaintiff regarding the type of the business of the purchaser and the revolving funds, etc. are processed. Except for the transactions involving some actual purchase, the confirmation of the Defendant's processing transactions and the disposition for subsequent imposition is legitimate.
Related statutes
Article 17 of the Value-Added Tax Act
Cases
2018Du52532
Plaintiff-Appellant
AA metal Co., Ltd.
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2018Nu30114 Decided June 28, 2018
Imposition of Judgment
October 25, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per