Seoul High Court 201Nu5492 (2012.03)

early 208west2698 (20 August 20, 2010)

It is against the principle of good faith to seek input tax deduction for gold bullion exporters who have mutual relations with malicious business operators.

(Main) Since an exporter who has a mutual relationship with a malicious entrepreneur is entitled to deduct and refund the input tax amount from the country, and the outflow to the national treasury is realized, it cannot be said that the exporter denies the deduction and refund of the input tax amount as a sanction against such exporter, it is not a transfer to the exporter without reasonable grounds for the responsibility for the evasion of the value-added tax by a malicious entrepreneur.

Article 17 of the Value-Added Tax Act

Article 15 of the Framework Act on National Taxes

2012du6124 Disposition to revoke the imposition of value-added tax

XX Co., Ltd

Head of the District Tax Office

Seoul High Court Decision 2011Nu5492 Decided February 3, 2012

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 it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for 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 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