Seoul High Court 2011Nu9364 ( October 05, 2011)

Cho High Court Decision 2006No2486 ( October 16, 2006)

The principle of good faith is applied to exporters of gold bullion transactions via a heavy coal company.

(Main) If an exporter knew, or was negligent in gross negligence, that there was an illegal business operator who makes an illegal transaction for the purpose of evading the output tax amount during a series of transactions in gold bullion transactions, claiming the deduction or refund of the input tax amount cannot be permitted against the good faith principle under Article 15 of the Framework Act on National Taxes

Article 15 of the Framework Act on National Taxes

2011Du29182 Revocation of Disposition of Imposition of Value-Added Tax

AAA, Inc.

Head of the tax office;

Seoul High Court Decision 2011Nu9364 Decided October 5, 2011

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 it is clear that the argument on the grounds of appeal by an I-Appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the above Act. It is so

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