(영문) 서울고등법원 2005. 9. 9. 선고 2004누18940 판결[부가가치세부과처분취소][미간행]
Korea Lao Co., Ltd (Attorneys Han Han-soo et al., Counsel for the defendant-appellant)
Samsung Head of Samsung Tax Office (Attorney Kim Yong-sik, Counsel for defendant-appellant)
July 22, 2005
Seoul Administrative Court Decision 2003Guhap36512 delivered on August 17, 2004
1. The defendant's appeal is dismissed.
2. The costs of appeal are assessed against the defendant.
3. Paragraph 1 of the decision of the first instance court was amended by the reduction of claims in the trial as follows.
The defendant's disposition of imposing value-added tax on the plaintiff on January 19, 2002 and February 1, 2002 of the same year in excess of the tax amount set forth in paragraph (4) of the attached Form No. 3 shall be revoked.
1. Purport of claim
The part of the imposition disposition of value-added tax by the Defendant against the Plaintiff on January 19, 2002 and February 1, 2002, which exceeds the tax amount set forth in paragraph (4) of the attached Form No. 3, shall be revoked (the Plaintiff reduced its claim in the trial).
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is just and without merit, and it is dismissed. It is so decided as per Disposition.
Judges Song Jin-jin (Presiding Judge)