Plaintiff, Appellant
Plaintiff (Attorney Hwang-nam et al., Counsel for the plaintiff-appellant)
Defendant, appellant and appellant
head of Sung Dong Tax Office
Conclusion of Pleadings
September 19, 2006
The first instance judgment
Seoul Administrative Court Decision 2005Guhap941 decided September 20, 2005
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal are assessed against the defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposing global income tax of KRW 141,454,750 (the Plaintiff corrected the purport of the claim in the trial) for the Plaintiff on October 10, 2003 shall be revoked.
2. Purport of appeal
The part of the judgment of the first instance against the defendant shall be revoked. The corresponding plaintiff's claim shall be dismissed.
Reasons
1. The reasons why a party member should explain this case are as stated in the judgment of the court of the first instance, except for addition and addition as follows. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
“A. The part to be mard
Of the judgment of the first instance court, the part of " October 10, 2004. 0. 0. 10. 0. 10. 2003" in Part 7 of the judgment of the third instance shall be deemed to be "O. 10. 10. 203", the part of No. 4-1 through No. 4-3 of the evidence A shall be deemed to be "A. 4-1 through 3, 6", and the part of "838,727" in the attached Form No. 8 shall be deemed to be "82,427".
B. Additional parts
A. In addition to the evidence submitted by the Defendant in the first instance trial, it is insufficient to reverse the judgment that the Plaintiff spent KRW 381,59,813 as personnel expenses from January 200 to July 200, 381,59,813.
2. If so, the judgment of the first instance is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.
Judges Park Jong-dae (Presiding Judge) Kim Jong-ho, Kim Jong-ho