매출액을 부풀려 회사의 규모를 키우는 회전거래로 가공거래에 해당함[국승]
Seoul Administrative Court 2009Guhap28674 (2010.02.04)
early 208west 2935
a revolving transaction of which the size of the corporation is increased by the volume of sales.
(As in the judgment of the court of first instance) It is reasonable to see that the transaction is a revolving transaction conducted in the course of performing official duties by a company seeking to raise the size of the company on the account book by maintaining the quantity of the goods in the transaction partner of the same type of business without maintaining the quantity of the goods.
2010Nu8555 Disposition, etc. to revoke the imposition of value-added tax.
OraA
○ Head of tax office
Seoul Administrative Court Decision 2009Guhap28674 Decided February 4, 2010
December 17, 2010
February 18, 201
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of value-added tax of KRW 1,172,196 in excess of KRW 1,172,196 in the imposition of value-added tax on December 1, 2007 and KRW 1,718,328 in the imposition of KRW 25,946,230 in excess of KRW 1,718,328 in the imposition of value-added tax, and imposition of KRW 161,464,560 in the imposition of value-added tax on December 26, 2007, and imposition of KRW 329,949,410 in the imposition of value-added tax, KRW 68,083,680 in all.
1. Quotation of judgments of the first instance;
A. The reasons for the statement concerning this case are as stated in the reasoning of the judgment of the court of first instance, except for the dismissal in the following sub-paragraph (b) above, and thus, they are quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
B. Parts in height
On August 5, 2010, the decision to discontinue the rehabilitation procedures was made on August 2010, and the decision to discontinue the rehabilitation procedures became final and conclusive on August 20, 2010. Meanwhile, the non-party company was declared bankrupt on August 20, 2010, and the plaintiff was appointed as the trustee.
2. Consultations
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.