Daegu High Court 2012Nu2864 (Law No. 16, 2013)

National Tax Service Review Division 2011-0129 ( October 22, 2011)

(In the case of receiving tax invoices different from the facts, the plaintiff's good faith and negligence should not be recognized.

(Summary) The Plaintiff operated a gas station for a considerable period of time, purchased oil more than ordinary prices, did not properly verify the place of business, oil storage facilities, distribution route, etc., the number of the ticket on the shipment is the same, the number of other entries is defective, and the place listed on the shipment slip is the head office which is a house for which the permission for oil storage facilities cannot be granted as the date of permission for the oil storage facilities.

Article 17 of the Value-Added Tax Act

2013Du20172 Revocation of Disposition of Imposition of Value-Added Tax

1. The Gima 2.B 3. YellowCC

1.2.Pool Tax Director;

Daegu High Court Decision 2012Nu2864 Decided August 16, 2013

October 31, 2013

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

As appellant did not state the grounds of appeal in the petition of appeal filed by appellant and did not submit a statement of grounds of appeal within the statutory period, Article 429 of the Civil Procedure Act, Article 8(2) of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Appeal by the assent of all participating Justices