Seoul High Court 2011Nu15178 (Law No. 11, 2012)

National Tax Service Review Division 2010-0015 (28 May 2010)

(B) An operator operating a gas station who has received a false tax invoice from the supplier.

(main point of view) A business operator operating a gas station who has received a tax invoice different from the fact, and because he was negligent in not knowing such fact, the disposition on which the value-added tax is imposed by deducting the input tax amount is legitimate.

Article 17 of the Value-Added Tax Act

2012Du4432 Revocation of Disposition of Imposing Value-Added Tax

XX Co., Ltd

Head of Suwon Tax Office

Seoul High Court Decision 2011Nu15178 Decided January 11, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

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