beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu33609 (2013.05.08)
Title
It is difficult to see that he/she has fulfilled his/her duty of care as a good manager.
Summary
The Customer is an enterprise which has been accused of data on the basis of data, it is difficult to say that the Customer has fulfilled its duty of care as a good manager in purchasing oil which is less than the market price and receiving tax invoices, even though it is based on the abnormal distribution structure in the case of oil which is less than the market price.
Related statutes
Article 17 of the Value-Added Tax Act
Cases
2013du11932 global income and revocation of disposition
Plaintiff-Appellant
CHAPTER A
Defendant-Appellee
Head of Namyang District Tax Office
Judgment of the lower court
Seoul High Court Decision 2012Nu33609 Decided May 8, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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