Seoul High Court 2011Nu9340 ( October 19, 2011)

Board of Audit and Inspection 205 depth0146 ( December 21, 2006)

(Trial Disorder) The exporter's claim to deduct and refund the input tax amount of gold bullion trading is contrary to the good faith principle.

(C) The Plaintiff’s assertion of input tax deduction and refund cannot be permitted in violation of the good faith principle, since the Plaintiff knew or was unaware of the fact that there was a malicious business operator engaged in illegal transactions for the purpose of evading output tax amount in a series of transaction processes of gold bullion transactions.

Article 15 of the Framework Act on National Taxes

Article 17 of the Value-Added Tax Act

2011Du29175 Disposition of revocation of Disposition of Imposition of Value-Added Tax

XX Co., Ltd

Head of the tax office;

Supreme Court Decision 2009Du19670 Decided February 24, 2011

Seoul High Court Decision 2011Nu9340 Decided October 19, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, 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