가공매입과 가공매출이 동시에 발생하여 가산세만 고지한 경우 국세부과제척기간은 5년임[국패]
Seoul Administrative Court 2009Guhap56815 ( October 22, 2010)
National Tax Service Review Division 2009-0122 ( November 11, 2009)
If only penalty tax has been notified due to the occurrence of processing and processing sales at the same time, five years of the exclusion period for national tax imposition
(The judgment of the court of first instance is the same as the judgment of the court of first instance) determination on the basis of the principal tax except for the additional tax, and as long as there is no evaded tax due to the same processing sales and processing purchases, the exclusion period of imposition of additional tax shall be five years.
2010Nu14567 Revocation of Disposition of Imposition of Value-Added Tax
○ Stock Company
○ Head of tax office
Seoul Administrative Court Decision 2009Guhap56814 decided April 22, 2010
oly 29, 2010
November 12, 2010
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition imposing value-added tax of KRW 61,347,240 on the Plaintiff on June 9, 2009 is revoked (the statement on June 12, 2009 in the petition column seems to be a clerical error in the statement on June 9, 2009).
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.