Case Number of the immediately preceding lawsuit
Gwangju High Court 2013Nu1286 ( December 19, 2013)
Case Number of the previous trial
early 2012 Gwangju 2354 (2012.06)
Title
(Incompetence of Hearing) If the supplier receives a false tax invoice different from the fact, the supplier’s good faith and without fault may not be recognized.
Summary
(Summary) The Plaintiff’s representative may not be recognized as the Plaintiff’s good faith and negligence in light of the following: (a) the Plaintiff’s representative engaged in a non-ferrous wholesale and retail business for not less than 10 years and appears to have been well aware of the actual status and risk of material transactions; (b) the Plaintiff did not at all verify whether the non-ferrous was actually supplied while purchasing it from a new customer; and (c) the Plaintiff did not verify the business registration
Related statutes
Article 17 of the Value-Added Tax Act
Cases
2014Du1567 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
AABS Co., Ltd.
Defendant-Appellee
Head of Seogju Tax Office
Judgment of the lower court
Gwangju High Court Decision 2013Nu1286 Decided December 19, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided