Seoul High Court 2012Nu27031 (Law No. 2013.06.07)

early 201J 2502 (03.27 March 2012)

(C) The Plaintiff may not be deemed to have acted in good faith and without fault in obtaining a false tax invoice from the Plaintiff.

(C) The Plaintiff’s good faith and negligence cannot be acknowledged in light of the following: (a) the Plaintiff’s entry of the oil supplier constitutes a false tax invoice; (b) the Plaintiff did not request or receive the shipment slips; (c) the Plaintiff was omitted with the temperature, weight, density, etc. of oil on the shipment slips partially stored by the Plaintiff; and (d) it was possible to compare the Plaintiff with the normal company.

Article 17 of the Value-Added Tax Act

2013Du12942 Revocation of Disposition of Imposition of Value-Added Tax

KimA

The Director of Incheon Tax Office

Seoul High Court Decision 2012Nu27031 Decided June 7, 2013

October 17, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of