Daejeon High Court 2010Nu1987 ( October 10, 201)

Cho High Court Decision 2009Hu3820 ( December 31, 2009)

(B) If the oil seller received a false tax invoice as a oil seller, it has received a false tax invoice.

(C) The Plaintiff, who received the input tax deduction, issued a false tax invoice on the grounds that the Plaintiff filed an accusation on the data that only issued a real transaction tax invoice, and the representative was found guilty, and that the Plaintiff did not use all oil storage facilities or transportation vehicles that were reported upon receipt of the registration of the petroleum sales business operator. Therefore, the disposition imposing an input tax deduction is legitimate.

2011du6929 Disposition to revoke the imposition of value-added tax.

GuAA

○ Head of tax office

Daejeon High Court Decision 2010Nu1987 decided February 10, 201

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 by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,