beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu31389 ( March 27, 2014)
Title
(S) If the issue tax invoice is deemed to be a false tax invoice (oil) and the input tax amount deduction is not made, a disposition is legitimate.
Summary
(2) In full view of the following facts: (a) In full view of the fact that a major entry is not indicated in the shipment list related to the issue tax invoices, it is difficult for △△△△△ to accept the claim note that the transaction related to the issue tax invoices is a real transaction.
Related statutes
Article 17 of the Value-Added Tax Act
Cases
2014Du12147 Revocation of Disposition of Imposition of Value-Added Tax, etc.
Plaintiff-Appellant
AA Petroleum Co., Ltd.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2013Nu31389 Decided August 27, 2014
Imposition of Judgment
December 24, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by