Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-11439 ( November 22, 2013)
Case Number of the previous trial
Cho High Court Decision 201J 3598 ( October 17, 2012)
Title
(B) The Plaintiff’s bona fide and unfaithed tax invoice of this case may be deemed to be a false tax invoice.
Summary
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.
Related statutes
Tax amount paid under Article 17 of the Value-Added Tax Act
Cases
2013Du26286 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2013Nu11439 Decided November 22, 2013
Imposition of Judgment
2014.03.27
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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