Article 7 (Revocation of Imposition of Value-Added Tax)

Even if the plaintiff, who is a representative in the name of the actual business entity, was found to be erroneous in the taxation disposition, the taxation disposition cannot be deemed to be null and void.

Article 4 of the Act on Special Cases Concerning the Procedure for Appeal ]

The appeal is dismissed.

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 it is clear that the appellant's grounds of appeal fall 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 Act. It is so decided as per Disposition by the assent