Daejeon High Court (Cheongju) 2012Nu455 (Law Firm 11, 2013.09)

[Trial Disorder] The Plaintiff’s good faith and negligence cannot be acknowledged when the Plaintiff, a gas station supplier, receives a tax invoice different from the fact.

[Summary of the Judgment of the court below] The plaintiff, who had been operating a gas station from around 2008, was negligent in not knowing that the plaintiff was the actual supplier's name, as long as the measures taken by the plaintiff were not reached in the course of investigating the appearance of the other party to the transaction, and of confirming the location of the business place or the distribution route of goods supplied as business facilities or facilities.

Article 17 of the Value-Added Tax Act

2013Du22031 Revocation of Disposition of Imposing Value-Added Tax

Bosa

GG Head of the tax office

Daejeon High Court (Cheongju) Decision 2012Nu455 decided September 11, 2013

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 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. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by