Case Number of the immediately preceding lawsuit
Daejeon High Court-2014-Nu-494 ( March 23, 2015)
Title
(B) If there are sufficient circumstances to suspect that the other party is a disguised business entity, it may be deemed that there is negligence.
Summary
The fact that the person who received the supply is not negligent in not knowing the fact that he/she was unaware of his/her name shall be proved by the person who asserts the input tax deduction or refund.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2015Du3294 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
OO
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Daejeon High Court 2014Nu494 (No. 23, 2015)
Text
All appeals are dismissed.
The costs of appeal are assessed against each party.
Reasons
While examining the records of this case, the original judgment and the grounds of appeal, the appellant's ground of appeal is recognized that the appellant does not include the grounds prescribed in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, or that there is no reason for appeal.In accordance with Article 5 of the same Act, the appeal shall be dismissed, and the cost of appeal shall be borne by each party, and the judgment shall be rendered in the same manner as the disposition is based on the opinion with the unanimous opinion of