Daejeon District Court 2010Guhap4232 (No. 28, 2011)

early 2009 Jeon2678 (Law No. 10, 2010)

Where an abnormal shipment slip is issued but it is not confirmed, such as whether it is actually shipped, it shall not be recognized as good faith or negligence.

(1) The Plaintiff’s duty of care as a good manager cannot be deemed to have been fulfilled, on the ground that the Plaintiff neglected to confirm whether the Plaintiff was actually released to the oil reservoir that was prepared in the name of the supplier and whose temperature was issued with abnormal shipment slips that were not recorded, although it was sufficiently aware of the actual conditions and risks of transactions in the oil industry.

Article 17 of the Value-Added Tax Act

2011Nu1960 Revocation of Disposition of Imposing Value-Added Tax

XX Kim

The Director of the National Tax Service

Daejeon District Court Decision 2010Guhap4232 Decided September 28, 2011

April 19, 2012

May 17, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked, and the imposition of value-added tax of KRW 000 on May 15, 2009 by the defendant against the plaintiff on May 15, 2009 shall be revoked.

The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the court of first instance dismissing the plaintiff's claim is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.