Seoul High Court 2013Nu6123 (Seoul High Court 2013.09.26)

2011 middle 3306

(C) Whether a person violates the principle of prohibition of disadvantageous change or tax invoice different from the facts.

(1) The main tax invoice received from the main oil material constitutes a false tax invoice and the Plaintiff is not a bona fide party. However, if the result of the re-audit by the Tax Tribunal is a decision to increase the disposition, it is unlawful in violation of the principle of prohibition of disadvantageous change.

Contents like attachment;

Article 79 of the Framework Act on National Taxes, Articles 17 and 57 of the Value-Added Tax Act

2013Du22789 Disposition to revoke the imposition of value-added tax.

1.A 2.J.

○○ Head of tax office

Seoul High Court Decision 2013Nu6123 Decided September 26, 2013

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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