Busan High Court (Chowon) 201Nu221 (Law No. 31, 2012)

Cho High Court Decision 2010Du0996 ( October 17, 2010)

(1) A tax invoice received by the Plaintiff, who is an oil distributor, shall constitute a false tax invoice on the facts entered falsely by the supplier.

(b) The Plaintiff’s tax invoice, which was delivered to the Plaintiff, constitutes a tax invoice different from the fact entered falsely by the supplier, and it cannot be deemed that the Plaintiff was not aware of the fact that the Plaintiff was not aware of such fact, and thus, the disposition imposing the input tax amount was lawful.

Article 17 of the Value-Added Tax Act

2012du14576 The revocation of the disposition to impose value-added tax.

XX

Kim Jong-soo

Busan High Court (Chowon) Decision 2011Nu221 Decided May 31, 2012

The appeal is dismissed.

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final