Seoul High Court-2016-Nu-6108 ( October 17, 2017)

(C) Other tax invoices different from the facts of hearing;

(2) The summary of the instant disposition cannot be deemed to violate the principle of taxation based on the basis of the findings of the relevant customer’s investigation.

Article 39 of the Value-Added Tax Act

Supreme Court Decision 2017Du47854 Decided revocation of Disposition imposing Value-Added Tax

AA

BB Director of the Tax Office

August 23, 2017

1. All appeals are dismissed.

2. The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation on the grounds of appeal by the appellant does not include or are without merit in the grounds provided for in 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 borne by the losing