Plaintiff (Attorney Kim Jae- Promotion, Counsel for the plaintiff-appellant)

Head of Yongsan Tax Office

December 6, 2005

Seoul Administrative Court Decision 2004Guhap34995 decided Feb. 15, 2005

1. The plaintiff's appeal is dismissed.

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

The disposition of imposition of value-added tax amounting to KRW 13,936,600 on March 2, 2004 by the Defendant against the Plaintiff on March 15, 2004 (to be deemed to be a clerical error as stated in the complaint) shall be revoked.

1. The court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, and thus, citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. If so, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.

Judges Kim Jin-jin (Presiding Judge)