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Case Number of the immediately preceding lawsuit
Daejeon High Court 2013Nu3571 (2014.05.01)
Title
(Incompetence of Trial) It constitutes a tax invoice different from the facts, and it is difficult to recognize the plaintiff's good faith without fault.
Summary
(In the first instance, it is difficult to recognize the Plaintiff’s good faith solely on the ground that the supplier constitutes a tax invoice different from the fact and deposited money into the account of the customer, and rather, it is difficult to verify the authenticity of the Plaintiff’s good faith, such as the supplier and the shipment
Related statutes
Articles 17 and 21 of the Value-Added Tax Act
Cases
2014Du37306 Revocation of Disposition of Imposing Value-Added Tax
Plaintiff-Appellant
LAA
Defendant-Appellee
The Director of the National Tax Service
Judgment of the lower court
Daejeon High Court Decision 2013Nu3571 Decided May 1, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by