Seoul High Court 2011Nu9371 (2012.05.09)

National High Court Decision 2005No444 ( November 16, 2006)

The principle of good faith shall not apply to the domestic tax purchase transaction of gold bullion.

(C) The Plaintiff’s domestic tax purchase transaction is not subject to the principle of trust and good faith. The Plaintiff’s domestic tax purchase transaction is not subject to the application of the principle of trust and good faith. The Plaintiff’s domestic tax purchase transaction does not include the Plaintiff’s domestic tax purchase transaction.

Article 17 of the Value-Added Tax Act

Article 15 of the Framework Act on National Taxes

2012du13283 Disposition of revocation of the imposition of value-added tax

XX Co., Ltd

Head of the tax office;

Supreme Court Decision 2010Du20430 Decided February 24, 2011

Seoul High Court Decision 2011Nu9371 Decided May 9, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

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