Seoul High Court 2013Nu2121 (Seoul High Court 2013.08.28)

(Incompetence of Trial) Incompetence of recognizing the plaintiff's good faith and without fault that the non-ferrous supplier received different tax invoices;

In light of the fact that a nominal supplier is accused of data, that a nominal supplier does not confirm the place of business or business facilities of a nominal supplier, and that a transaction act does not go through the identification process of the person who conducted the transaction, etc., it is difficult to recognize the Plaintiff’s good faith and negligence which received different tax invoices from the fact.

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

2013Du19400 Revocation of Disposition of Imposition of Value-Added Tax

IsaA

Head of the Pakistan Tax Office

Seoul High Court Decision 2013Nu2121 Decided August 28, 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 appellant’s 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. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided