Seoul High Court 2011Nu6273 ( November 02, 2011)

early 2010west0236 ( October 31, 2010)

(In case of a processing transaction), 2% of the value of supply shall apply to the processing transaction.

(2) In the event of the overlap of the tax invoice issuance due to the failure to issue the tax invoice(2% of the supply price) and the additional tax due to the failure to issue the tax invoice(1% of the supply price), the aggregate of the tax invoices by customer is first applied in 2007, but the penalty tax due to the failure to issue the tax invoice is first applied from January 1, 2008.

Article 22 of the Value-Added Tax Act

2011Du29120 Revocation of Disposition of Imposition of Value-Added Tax

-Appellee

AAAAA Corporation

-Appellant

Head of the District Tax Office

Seoul High Court Decision 2011Nu6273 Decided November 2, 2011

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is recognized that there are no grounds or grounds, and all of appeals are dismissed under Article 5 of the same Act.

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