Seoul High Court 2007Nu29255 ( November 03, 2010)

National High Court Decision 2006No1371 (Law No. 796, 2006)

(1) If a local letter of credit or letter of approval for purchase is known and traded, the zero-rate tax rate shall be excluded.

(C) If there is a special provision that impairs the order of collection of value-added tax, such as where he/she knows that there is a defect in issuing a purchase approval, he/she shall not be subject to zero-rate tax, even though he/she knows that he/she uses the defective zero-rate tax.

2010Du26575 Revocation of the imposition of value-added tax

○○ Commercial Corporation

○ Head of tax office

The Seoul High Court Decision 2007Nu29255 Decided November 03, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see