Seoul High Court 2015Nu58470 (Law No. 31, 2016)

It is difficult to recognize that other suppliers have actually paid material costs, expenses, etc. at the cost corresponding to the processing tax invoice.

It is difficult to recognize only the evidence submitted by the Plaintiff as to the fact that other suppliers actually spent material, expenses, labor expenses, etc. for costs corresponding to the processed tax invoice received. Furthermore, only the deductible expenses corresponding to the omitted income cannot be calculated by means of an additional investigation, not by the field investigation.

2016du51849. Action to revoke revocation of the imposition of value-added tax

United StatesA Corporation

Head of Eastern Tax Office

Seoul High Court Decision 2015Nu58470 Decided 31, 2016

December 15, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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