Seoul High Court-2014-Nu7173 (25 June 2015)

National High Court Decision 2013J 1179 ( October 26, 2013)

(A) The instant tax invoice constitutes a false tax invoice, and the Plaintiff did not perform its duty of care as a bona fide trading party.

(Summary) The tax invoice of this case is a processed tax invoice issued without real transaction between the plaintiff and the transaction partner of this case. It is reasonable to deem that the plaintiff was negligent in not knowing the above fact if it is comprehensively determined through evidence and facts of recognition.

Article 17 (Payable Tax Amount)

2015-Du-47140 Revocation of Disposition of Imposing Value-Added Tax

Plaintiff, Appellant

AA

o Head of the tax office

The second instance decision

Seoul High Court Decision 2014Nu71773 Decided June 25, 2014

1. The appeal is dismissed.

2. 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 argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as