Seoul High Court 2008Nu37628 (Law No. 9, 2009)

Supreme Court Decision 2008Du16476 ( December 11, 2008)

Whether it is merely a nominal transaction with no actual transaction related to gold bullion

The mere fact that a series of total transactions from gold bullion import to export have been made for a short period of time, and there is a wide carbon company in the middle transaction stage, etc., it is difficult to view that one of the total transactions is not a nominal transaction, which is not a supply of goods subject to value-added tax.

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

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the original judgment and the grounds of appeal were examined. However, the grounds of appeal concerning the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.