Seoul Administrative Court 2008Guhap47500 ( August 27, 2009)

Cho High Court Decision 2008west0600 (2008.08)

The burden of proving that the export goods covered by zero-rate tax rate are such goods.

Since the reason that the export goods to which zero-rate tax rate applies belongs belongs belongs to special reasons that affect exceptionally the decision of payment or tax refund, it is reasonable to view that the taxpayer is liable to assert and prove the tax amount.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

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

If the judgment of the first instance is revoked, the value-added tax for the second period of December 1, 2002 by the defendant against the plaintiff on November 1, 2007

Each disposition of imposition of KRW 182,420,010, value-added tax for a period of one year 2003, KRW 36,08,860, and value-added tax for a period of two years 203 shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning for this Court’s reasoning is as follows: (a) except for the rejection of the Plaintiff’s statement Nos. 9, 10 and the testimony of a witness of the first instance trial, the reasoning for this case is as stated in the reasoning of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2.In conclusion

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.