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Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-4351 (20 January 20, 2016)
Title
The plaintiff of this case was unaware of his name and was negligent in not knowing his name.
Summary
In the case of waste resources such as waste Dong, there is no obligation to actively investigate whether the other party is a disguised business operator due to the nature of the distribution structure and transaction.
Related statutes
Article 17 (2) 2 of the Value-Added Tax Act
Cases
2016Du33070 Revocation of Disposition of Imposing Value-Added Tax
Plaintiff-Appellee
AA Industry, Inc.
Defendant-Appellant
O Head of tax office
Judgment of the lower court
Seoul High Court 2014Nu44351 (Law No. 2016, 2016)
Imposition of Judgment
April 28, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of