Seoul Administrative Court 201Guhap15305 (Law No. 12, 2012)

Determination of the Plaintiff’s revenue amount by investigating the transport records of the taximeter is a lawful field investigation method.

(1) In a case where a taxi driver uses a taximeter while passengers are not on board, the method of calculating the transport income based on the taximeter does not seem to be disadvantageous to a taxi transportation business entity, in light of the existence of various display functions of the taximeter (pre-contracts, vacations, emptys, etc.) or the probability and frequency of occurrence of circumstances asserted by the Plaintiff.

2012Nu1373 Revocation of Disposition of Imposition of Value-Added Tax, etc.

AA Transport Corporation

Head of the Do Tax Office

Seoul Administrative Court Decision 2011Guhap15305 decided April 12, 2012

August 16, 2013

October 25, 2013

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked. The judgment of the defendant is revoked: (1) The first instance value-added tax for the plaintiff on April 1, 2009; (2) the second time value-added tax for the year 2004; (3) the tax amount for the first time value-added tax for the year 2005; (4) the tax amount for the second time value-added tax for the year 2005; (5) the tax amount for the first time value-added tax for the year 2006; (3) the tax amount for the employment income for the business year 205; (4) the tax amount for the second time portion for the employment income for the 2004; (5) the tax amount for the employment income for the 2004 income amount for the income amount reverted to the plaintiff; and (4) the tax amount for the second time portion for the 2000O increased 20O0; and (5) the tax amount for the income amount reverted to the 202O income amount for the 20600O income amount.

The reason for this decision is the same as the entry of the first instance court's decision in addition to the phrase "Nos. 8, 9, 10 of the first instance court's judgment" with "No. 9 through 14 of the first instance court's evidence (including each number)".

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