Seoul High Court 2013Nu16496 ( December 20, 2013)

early 2012 Middle 1675 (Law No. 13, 2012)

The actual supplier and the supplier under the tax invoice constitute a different tax invoice from the actual supplier

The instant tax invoice constitutes a different tax invoice from the actual supplier and the supplier on the tax invoice, and it is difficult to deem that the Plaintiff constitutes a transaction party with good faith and negligence without knowledge of the actual supplier’s name.

Article 17 of the Value-Added Tax Act

2014du1826 The revocation of disposition imposing value-added tax, etc.

Park AA

the director of the tax office of Western

Seoul High Court Decision 2013Nu16496 Decided December 20, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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.