Seoul High Court 2010Nu10565 (Seoul High Court 2011.030)

National Tax Service Review Division 2008-0198 ( October 19, 2009)

(C) A false tax invoice concerning construction of a new building;

(main point of view) The actual contractor is separate, and the corporation which has issued tax invoices is a disguised business operator who mainly lends a construction business license, and it is insufficient to recognize that the plaintiff was not negligent due to the plaintiff's failure to know the name of the

2011Du12795 Disposition to revoke the imposition of value-added tax.

OraA

Head of the tax office;

Seoul High Court Decision 2010Nu10565 Decided March 30, 201

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

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 allegation in the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are 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 does not continue to proceed with the deliberation on the merits of the grounds for final appeal, and refers to the system of dismissing final appeal by judgment