beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu32757 ( October 03, 2015)
Title
The supplier is liable to pay the value-added tax even if the supplier did not pay the value-added tax.
Summary
The contents of the additional construction contract are true, and even if the supplier did not pay value-added tax, the supplier is liable to pay value-added tax.
Related statutes
Article 16 of the former Value-Added Tax Act / [Tax Invoice]
Cases
2015Du1359 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
west ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2013Nu32757 Decided February 3, 2015
Imposition of Judgment
June 24, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff, including the part arising from the supplementary participation.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant is not included in the grounds provided in each subparagraph of 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 per Disposition