Daejeon High Court (Cheongju) 2013Nu49 (Law Firm 11, 2013)

The Plaintiff’s good faith and without fault, which received different tax invoices, is not recognized.

(C) The Plaintiff cannot be treated equally because the Plaintiff did not have any reasonable effort to verify whether the Plaintiff actually run the business, such as visiting the place of business, lending contract, verifying the representative’s identification card and the certificate of personal seal impression, etc., although the Plaintiff’s summary of the business was recognized as a bona fide party.

Article 17 of the Value-Added Tax Act

2013Du22079 Revocation of Disposition of Imposition of Value-Added Tax

AA Cable Co., Ltd.

Head of Chungcheong Tax Office

Daejeon High Court (Cheongju) Decision 2013Nu49 Decided September 11, 2013

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