Gwangju High Court (former District Court) 2011Nu537 (Law No. 16, 2012)

early 2009 Mine2592 (Law No. 2009.03)

(C) If a business operator of a gas station is not deemed to have acted in good faith and without negligence;

(Summary of the Judgment of the Supreme Court) The tax invoice delivered to a business operator operating a gas station constitutes a false tax invoice, and the plaintiff is not deemed to have acted in good faith and without negligence, and thus the disposition of imposition without deducting the input tax amount is lawful.

Article 17 of the Value-Added Tax Act

2012du4555 The revocation of the disposition to impose value-added tax

XX Kim

Head of the Military Tax Office

Gwangju High Court ( Jeonju) Decision 2011Nu537 Decided January 16, 2012

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 appellant's ground of appeal 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 Disposition

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