Seoul High Court 2009Nu9200 ( October 21, 2009)

Cho High Court Decision 2008west0854 (Law No. 8630, 2008)

The legitimacy of the assertion that the actual purchase of oil for this disposition was made through a processing transaction

The Plaintiff’s submission of objective financial data on the source of cash, claiming that the Plaintiff purchased oil and paid it as the transaction price, is difficult to believe that the materials, such as the statement of transactions, submitted by the Plaintiff, were accurately reflected in the actual details of transactions.

The contents of the decision shall be the same as attached.

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 provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent