Daejeon High Court 2012Nu2755 (Law No. 138, 2013)

The plaintiff's good faith and negligence are recognized when receiving a false tax invoice.

Before the commencement of the trial-oriented transaction, considerable efforts have been made to confirm the actual business of the customer, and efforts have been made to confirm that the goods have been transported by the direction of the actual business owner even in the process of receiving the closed scrap metal, and the payment has been made to the passbook in the name of the customer business owner.

2013Du19158 Revocation of Disposition of Imposition of Value-Added Tax

MaximumB by AA metal industry corporation

The Director of Budget Office

Daejeon High Court Decision 2012Nu2755 decided August 20, 2013

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by 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