Seoul High Court 2010Nu25895 (Law No. 26, 2011)

early 2008west093 ( October 10, 2008)

(Trial Disorder) It has received a false tax invoice concerning the design project.

(Summary of the Judgment of the Supreme Court) Since the title truster only paid the cost of construction in relation to the Design Corporation and the Plaintiff appears not to have actually paid the cost of construction, it constitutes a false tax invoice.

2011Du11297 and revocation of disposition to impose value-added tax and corporate tax

SST Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu25895 Decided April 26, 2011

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,