Seoul High Court 2009Nu13414 ( December 22, 2009)

Incheon District Court 2008Guu1935 (Law No. 23, 2009)

propriety of a disposition that deducts input tax amount by deeming it as a tax invoice different from the fact related to gold bullion transactions.

It is difficult to view the instant transaction, one of the whole transactions related to gold bullion, as the nominal transaction, not the supply of goods subject to value-added tax, solely on the basis of the fact that there is a so-called wide coal business entity that prepares and issues a tax invoice and does not pay the amount equivalent to the value-added tax, etc.

The contents of the decision shall be the same as attached.

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