Seoul Administrative Court 2009Guhap16893 ( October 16, 2010)

Early High Court Decision 2008J3667 ( October 27, 2009)

The processing tax invoice was received in connection with the oil purchase.

(As in the judgment of the court of first instance, the oil payment deposited into the account was deposited immediately after the transfer to the account in the other data account or the personal account in the relevant personal name, and was fully withdrawn in cash. This is determined to have received the processed tax invoice without real transactions by the method of typical money laundering to conceal the data act.

2010Nu34219 Revocation, etc. of Disposition of Value-Added Tax Correction

P. N. N.S.P.S.

O Head of the tax office and one other

Seoul Administrative Court Decision 2009Guhap16893 Decided September 16, 2010

June 15, 2011

August 24, 2010

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The decision of the first instance court is revoked. Defendant XX head of the tax office revoked all the imposition of KRW 232,32,00 of corporate tax for the year 207, imposed on the Plaintiff on August 1, 2008, KRW 18,265,750 of value-added tax for the year 207, KRW 1,626,319,860 of value-added tax for the second period, KRW 2,135,78,780 of value-added tax for the year 208, and the imposition of KRW 232,32,00 of corporate tax for the year 207, imposed on the Plaintiff on August 1, 208.

1. cite the judgment of the first instance;

The reasons why this Court is used for this case are as the reasons for the judgment of the court of first instance. The reasons shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. Conclusion

All appeals are dismissed.