Seoul High Court 2012Nu3899 (2013.08.30)

Cho High Court Decision 201Do1260 (Law No. 1106.01)

Since the claimant does not appear as a bona fide trading party in receiving a false tax invoice, the input tax deduction of value-added tax shall not be made.

In full view of the facts, etc., it is difficult to view the claimant as a bona fide trading partner who has fulfilled the duty of due care because it was able to know that the supplier and the actual supplier were different when determining the status of the shipment slips issued by the actual transaction evidence at the time of oil distribution.

Article 17 (Payable Tax Amount)

2013Du19363 Disposition of revocation of Value-Added Tax Imposition

AAA

1.The Director of the Seodaemun Tax Office 2.Dongmun Tax Office

Seoul High Court Decision 2012Nu3899 Decided August 30, 2013

All appeals are 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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per