Busan High Court 2013Nu1324 ( November 06, 2013)

No tax invoice shall be recognized that it constitutes a tax invoice different from the fact, and that it was not aware of the same fact or was not negligent.

(2) The place of business of a customer constitutes a different tax invoice from the fact that the actual supplier was not equipped with facilities, such as a fraternity, field yard, transportation vehicle, etc. for the scrap metal wholesale business, and thus constitutes a different tax invoice. However, the fact that the client was wired to the representative of the customer can be acknowledged, but it is difficult to deem that the fact was not known and was not negligent.

2013Du2559 Revocation of Disposition of Imposing Value-Added Tax

AAA, Inc.

BB Director of the Tax Office

Busan High Court Decision 2013Nu1324 Decided November 6, 2013

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition