Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu20344 (24 March 2013)
Title
It is reasonable to deem that the purchase of scrap metal is not a normal transaction but a payment for consideration.
Summary
It is reasonable to deem that the actual purchase of scrap metal is insufficient to acknowledge, but rather, it is paid for a fee rather than a normal purchase.
Cases
2013Du12928 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
AAA, Inc.
Defendant-Appellee
Head of the High Tax Office
Judgment of the lower court
Seoul High Court Decision 2012Nu20344 Decided May 24, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Even if all of the records of this case, the judgment of the court below and the grounds of appeal are examined, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as