Seoul High Court 2012Nu19221 (22 March 22, 2013)

Early High Court Decision 2010Du4064 (Law No. 111, 03.09)

(A) A tax invoice shall constitute a tax invoice entered differently from the fact by the supplier.

(1) It is reasonable to view that a tax invoice constitutes a tax invoice entered differently from the fact by a supplier, and that the plaintiff knew or was negligent in not knowing that the person entered as the supplier at the time when the tax invoice of this case was issued by the supplier was not a person supplying oil.

2013Du7360 Revocation of Disposition of Imposition of Value-Added Tax

The AA

the director of the tax office of Western

Seoul High Court Decision 2012Nu19221 Decided March 22, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Since the petition of appeal filed by appellant did not include the grounds of appeal and did not submit the grounds of appeal within the statutory period, the appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act Article 429 of the Civil Procedure Act. It is so decided as per Disposition 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