Busan High Court-2017-Nu-23643 ( October 30, 2018)

(ps) No person shall be deemed to have been negligent due to his/her failure to know the fact of a false name.

(C) Article 13(1) of the former Commercial Act provides that a business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business owner’s business; and

The calculation of tax amount, etc. under Article 37 of the Value-Added Tax Act, and tax amount deducted under Article 38

Supreme Court Decision 2018Du40300 Decided revocation of withholding

-Appellee

AAAA Corporation

-Appellant

BB Director of the Tax Office

Busan High Court Decision 2017Nu23643 Decided March 30, 2018

July 27, 2018

All appeals are dismissed.

Costs of appeal shall be borne by each party.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by