Seoul High Court 2010Nu9558 ( December 02, 2010)

National High Court Decision 2006west0906 ( November 28, 2008)

(F) Whether the export amount was reported, omitted, and the processing purchase tax invoice was received.

(Abstract of the original trial) The sales revenue exported from a foreign local corporation to a third country is confirmed to have been omitted, and the processing purchase tax invoice and processing labor cost are calculated.

2010Du28922 Revocation of Disposition of Imposing corporate tax, etc.

주식회사 〇〇

〇〇세무서장 외 1인

Seoul High Court Decision 2010Nu9558 Decided December 2, 2010

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,