Seoul High Court 2011Nu27607 (2012.05.02)

Cho High Court Decision 2009No3114 (Law No. 13, 2010)

(B) That a false tax invoice is issued without real transaction

(C) In light of the above legal principles, the tax disposition based on a processing transaction is legitimate, since it is recognized that a business operator engaged in internal construction business, etc. and received a false tax invoice from a person who filed an accusation in the data.

Article 17 of the Value-Added Tax Act

2012du12921 Disposition of revocation of imposition of value-added tax, etc.

XX Co., Ltd

Head of Geumcheon Tax Office

Seoul High Court Decision 2011Nu27607 Decided May 2, 2012

The length of appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the petition of appeal filed by the Plaintiff did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal by the assent of all participating Justices

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