Seoul High Court 2010Nu16426 ( November 30, 2010)

Seocho 209west 1893 (Law No. 24, 2009)

(A) A petroleum retailer who has received a false tax invoice from the supplier.

(C) The Plaintiff’s failure to obtain input tax deduction is legitimate, but the Plaintiff’s failure to obtain input tax deduction should be included in necessary expenses, since the Plaintiff’s failure to obtain input tax deduction was supplied with non-material oil, and such failure should be included in necessary expenses.

2010Du29086 Revocation of Disposition of Imposing global income tax, etc.

Section AA

○ Head of tax office

Seoul High Court Decision 2010Nu16426 Decided November 30, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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 violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,