Seoul High Court 201Nu22268 ( December 23, 2011)

Seocho 2010west 1401 (2010.09)

Value-added tax assessment related to the processing tax invoice is legitimate.

The disposition imposing value-added tax, etc. is legitimate, since a business operator operating electricity and fire-fighting business did not actually purchase construction materials and received only processed tax invoices.

2012du2252 Disposition of revocation of Disposition of Value-Added Tax, etc.

XX Stock Company

The director of the tax office.

Seoul High Court Decision 2011Nu22268 Decided December 23, 2011

The appeal is dismissed.

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

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