Daejeon High Court 2010Nu1925 ( December 23, 2010)

early 2009west0206 (209.07.09)

(Trial Disorder) Whether a processing tax invoice without real transaction related to the purchase of oil has been received

In full view of the fact that the transaction partner did not distribute the actual goods, and the fact that the judgment of conviction has become final and conclusive after filing a complaint with the tax authority, the details of the issuance of the shipment slip, etc., the actual oil is deemed to have been purchased from a third party.

2011du969 Disposition of revocation of the imposition of value-added tax

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○ Head of tax office

Daejeon High Court Decision 2010Nu1925 Decided December 23, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of

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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see