Daegu High Court 2013Nu926 ( November 01, 2013)

Cho High-depth2012Gu1437 (2012.08)

(A) A disposition that imposes tax on the issue tax invoice by deeming it as a false tax invoice is legitimate.

(In the first instance) A person entered as a supplier in the key tax invoice is not a trading party which can conduct a normal oil transaction, but it is difficult to see that the claimant has fulfilled his duty of care as a good

Article 17 of the Value-Added Tax Act

2013Du25085 Disposition to revoke the imposition of value-added tax.

Gangwon A

Head of Ansan Tax Office

Daegu High Court Decision 2013Nu926 Decided November 1, 2013

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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition