Daejeon High Court 201Nu2017 (2012.05)

National High Court Decision 2007west1844 (2010.02.04)

Inasmuch as the supplier knew or was negligent in knowing that it is not a real supplier, it shall not be deemed a bona fide trading party.

(C) The Plaintiff, who supplied the oil to the Plaintiff, was aware of the fact that the oil supplier supplied the oil to the Plaintiff, but was not aware of the fact that the supplier was not the actual supplier, despite the fact that the supplier was sufficiently suspected of engaging in abnormal business.

Article 17 of the Value-Added Tax Act

2012du9406 Disposition of revocation of Disposition of Imposition of Value-Added Tax

XX

The Director of the National Tax Service

Daejeon High Court Decision 2011Nu2017 decided April 5, 2012

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, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as

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