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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2012Guhap5855 (01.04)
Case Number of the previous trial
Cho High Court Decision 2010Du3175 ( December 27, 2011)
Title
An economic rationality exists in the act of providing samples in supplying them to a related corporation as OEM
Summary
The plaintiff's act of providing samples free of charge to a related corporation through the OEM is deemed as not having economic rationality, and thus a disposition which is erroneous in the calculation of wrongful calculation is unlawful.
Cases
2013Nu4905 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff, Appellant
Appellant and Appellant
AAA, Inc.
Plaintiff, Appellant
BB Corporation
Defendant, appellant and appellant
- Appellants
head of Sung Dong Tax Office
Defendant, appellant and appellant
Head of Cheongju Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2012Guhap5855 decided January 4, 2013
Conclusion of Pleadings
June 21, 2013
Imposition of Judgment
on August 16, 201
Plaintiff
The appeal filed by AA and the Defendants is dismissed.
Of the appeal costs, the part arising between the Plaintiff AA and the Defendant Sungdong Tax Office shall be borne respectively, and the part arising between the Plaintiff BB and the Defendant Cheongju Tax Office shall be borne by the head of the Cheongju Tax Office.
Purport of claim
Defendant Sung Dong Tax Office’s revocation on May 3, 2010, of each portion exceeding the tax amount indicated in the separate sheet (1) of imposition (1), special tax for rural development, and the claimed tax amount column in the disposition imposing value-added tax against Plaintiff AA Company. Defendant Cheongdong Tax Office’s revocation of the disposition imposing tax on each corporation indicated in the separate sheet of imposition (2) imposed on Plaintiff BB as of January 3, 201 and January 11, 2011.
Purport of appeal
The judgment of the first instance shall be modified in the same manner as the purport of the claim.
The part against the above defendant in the judgment of the court of first instance shall be revoked, and the corresponding claim of the plaintiff AA shall be dismissed.
The judgment of the first instance is revoked, and the plaintiff corporation BB's claim is dismissed.
Reasons
The reasons for this decision are as stated in the judgment of the court of first instance.
Therefore, the judgment of the court of first instance is legitimate, and the appeal by the plaintiff AA and the defendants is dismissed as it is without merit. It is so decided as per Disposition.