Seoul High Court 2011Nu13257 ( November 09, 2011)

Seocho 2010west 1553 (2010.08)

(F) the processing tax invoice issued without supplying oil as described in the actual

(C) If there is no difference between the supplier and the supplier, the supplier, and the supplier, as stated in the actual record, constitutes a processing tax invoice issued without supplying oil as stated in the following: (a) by means of receiving the processing tax invoice from the company accused of the data and forging the shipment slips, and thereby doing any abnormal business such as issuing a false tax invoice to the selling company; (b) thereby constituting a processing tax invoice issued without supplying oil.

Article 17 of the Value-Added Tax Act

2011Du29977 Imposition disposition, etc. of value-added tax

AAAAA

The head of Yangcheon Tax Office

Seoul High Court Decision 2011Nu13257 Decided November 9, 2011

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as

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