Seoul High Court 2011Nu45957 (Law No. 23, 2012)

early 2010 Heavy3430 ( December 30, 2010)

(C) It is not recognized as a good faith or negligence because the fact was not verified even after the abnormal shipment slips have been issued.

(C) In light of the fact that it is difficult to recognize it as a good faith and without negligence, in light of the fact that it is possible to easily verify whether it has been brought to oil reservoir located in the shipment slip by a transport engineer, and that it is not verified.

Article 17 of the Value-Added Tax Act

2012Du1359. Revocation of revocation of the imposition of value-added tax

Park XX

Head of Pyeongtaek Tax Office

Seoul High Court Decision 2011Nu45957 Decided May 23, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in 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 by the assent of all participating

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