Suwon District Court 2008Guhap490 (No. 30, 2009)

The legitimacy of the assertion that the application date for business registration is improper because the tax authority voluntarily stated the application date for registration;

Although the filing date of the application for business registration argues that the deduction of the pre-registration tax amount is improper, it is confirmed that it is issued on the date of the application as a result of fact inquiry for the head

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

1.The appeal by the Plaintiff (Appointed Party) shall be dismissed.

2. The costs of appeal are assessed against the Plaintiff (Appointed Party).

The judgment of the first instance court is revoked. The defendant's imposition of KRW 20,325,140 on August 2, 2003 against the plaintiff (appointed party); imposition of KRW 20,325,140 on KRW 1,201 against EA in 2001; imposition of KRW 20,325,140 on KRW 1,325,140 on KRW 1,201 against EB; imposition of KRW 20,325,140 on KRW 1,201 against EB; and imposition of KRW 20,325,150 on KRW 1,201 against both ECC.

1. Quotation of judgments of the first instance;

The reasoning of this court's explanation concerning this case is as follows: (a) the plaintiff's "the reasons for the judgment of the court of first instance" is dismissed as the plaintiff (appointed party) and the designated party; and (b) the statement of evidence No. 50 is the same as the statement of the reasons for the judgment of the court of first instance, except for the rejection of additional statement of evidence No. 50 against the facts recognized by the court of first instance. Thus, it is cited as it is in accordance with Article 8

2.In conclusion

Therefore, the judgment of the court of first instance is just, and the appeal by the plaintiff (appointed party) is dismissed as it is without merit. It is so decided as per Disposition.