Seoul High Court 2011Nu16478 ( November 09, 2011)

early 209west2637 ( October 17, 2010)

The disposition of imposing value-added tax on the plaintiffs who are registered business operators who newly constructed and sold the Dog-Ba is legitimate.

It is reasonable to see that the plaintiffs, other than the construction company, who newly constructed and sold the Ba, was the business operator, and the exclusion period for imposition of the value-added tax for the non-reported value-added tax is seven years

Article 14 of the Framework Act on National Taxes

2011Du30953 Revocation of Disposition of Imposition of Value-Added Tax

Is 2,000

The director of the tax office.

Seoul High Court Decision 2011Nu16478 Decided November 9, 2011

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided

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