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Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu-10275 ( August 23, 2017)
Title
When a taxpayer trades taxable goods without the intention to pay value-added tax at the time of the transaction, it shall be deemed that the transaction is made with the exception of value-added
Summary
If value-added tax is waived by receiving only the value of supply in spite of the receipt of value-added tax separately, it cannot be deemed that the value of supply and the amount of tax are unclear.
Related statutes
Article 29 of the Value-Added Tax Act
Cases
2017Du59291 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellee
Park 00
Defendant-Appellant
00. Head of tax office
Judgment of the lower court
Busan High Court (Chowon) Decision 2017Nu10275 Decided August 23, 2017
Imposition of Judgment
November 23, 2017
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
The records of this case and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating