Seoul High Court 2009Nu10439 ( November 04, 2009)

Early High Court Decision 2008J0607 ( October 20, 2008)

Whether it constitutes a false tax invoice concerning the export of gold bullion

It is difficult to view the instant transaction, which is one of the entire transactions related to the instant gold bullion, as the nominal transaction, not the supply of goods subject to value-added tax, solely on the sole basis of the fact that there is a heavy coal business entity.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal by appellant is not accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.