Seoul High Court 2013Nu52003 (2014.07.01)

Seocho 2013west 1926 (O1, 2013)

If the serviced services did not know that the serviced business is subject to taxation, it does not constitute justifiable grounds.

The evidence presented alone is insufficient to acknowledge that there is a justifiable reason to believe that the Plaintiffs could not have caused the failure to perform their duties, such as where it is unreasonable to expect the performance of their duties. Even if the Plaintiffs were to know that the lease of the instant building was a house lease, it is merely a mistake of fact or a law’s site.

2014du40326 Disposition of revocation of Disposition of Imposing Additional Value-Added Tax

ParkA and 121 persons

O Head of tax office

Seoul High Court Decision 2013Nu52003 Decided July 1, 2014

November 27, 2014

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal concerning the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed in accordance with Article 5 of the Act. It is so decided