Daejeon High Court (Cheongju) 2013Nu193, 23 April 2014)

(C) If a non-ferrous metal supplier receives a false tax invoice different from the facts entered falsely, the Plaintiff’s good faith and without fault may not be recognized.

(1) The summary of the instant tax invoice falls under a tax invoice which is different from the fact by a non-ferrous metal supplier; the Plaintiff engaged in the non-ferrous metal industry for several years; the Plaintiff has an exceptional aspect compared to the ordinary distribution structure; and the Plaintiff cannot be deemed to have paid due attention to the transaction process in light of the possibility of ex post facto manipulation of measurement certificates and specifications of transaction.

2014du7954 Disposition to revoke the imposition of value-added tax.

KimA

Head of Chungcheong Tax Office

Daejeon High Court (Cheongju) Decision 2013Nu193 Decided April 23, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s 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. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided