Seoul Administrative Court 2008Guhap4855 (Ob. 13, 2009)

National High Court Decision 2007west1699 ( November 06, 2007)

The legitimacy of the assertion that the customer has actually purchased gold bullion although the customer was proved to be material;

The fact that the customer prepared a false tax invoice that is not a real transaction is finalized in the criminal judgment, and there is no evidence to prove that it has been paid as the purchase price, and it is judged as a non-real transaction.

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

1. The plaintiff's appeal is all dismissed.

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

The decision of the first instance is revoked. The defendant's imposition of value-added tax for the first term of October 1, 2006, value-added tax for the second term of 2001, value-added tax for the second term of 2001, value-added tax for the second term of 2001, for the second term of 2002, for the first term of 10,817,910, for the second term of 2002, for value-added tax for the second term of 202, for 11,315,890, for the first term of 203, for value-added tax for the first term of 5,39,110, for the second term of 203, for value-added tax for the second term of 203, for 7,358,5

The reasoning for the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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