Seoul High Court-2013-Nu-11439 ( November 22, 2013)

Cho High Court Decision 201J 3598 ( October 17, 2012)

(B) The Plaintiff’s bona fide and unfaithed tax invoice of this case may be deemed to be a false tax invoice.

In full view of the summary of the invoice, the entry of the inventory status, the details of the statements made by the purchaser concerned, etc., and the plaintiff did not actually receive oil from the purchaser, etc. under the tax invoice in this case, and the above companies can sufficiently recognize that they issued a false tax invoice for the purpose of paying the fee, and that they neglected the investigation even if there was sufficient room for suspicion.

Tax amount paid under Article 17 of the Value-Added Tax Act

2013Du26286 Disposition to revoke the imposition of value-added tax.

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○ Head of tax office

Seoul High Court Decision 2013Nu11439 Decided November 22, 2013

2014.03.27

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. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition