Seoul Administrative Court 2009Guhap409 ( October 15, 2010)

early 2008west093 ( October 10, 2008)

It has been issued a false tax invoice concerning the design construction.

(As in the judgment of the first instance court), since the title truster only paid the construction cost and the Plaintiff appears to have not actually paid the construction cost, it constitutes a false tax invoice.

2010Nu25895 and revocation of disposition to impose value-added tax and corporate tax.

SST Co., Ltd.

O Head of tax office

Seoul Administrative Court Decision 2009Guhap409 decided July 15, 2010

March 22, 2011

April 26, 2011

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition of KRW 328,615,568 among the imposition of KRW 329,261,681 on January 2, 2008 against the Plaintiff of KRW 202 against the Plaintiff, and the imposition of KRW 1,362,021,370 on January 3, 2008, and the imposition of KRW 270,615,840 on corporate tax for the business year 2003 January 3, 2008, shall be revoked.

2. Purport of appeal

The part of the judgment of the court of first instance against the defendant shall be revoked, and all of the plaintiff's claims concerning the corresponding part shall be dismissed.

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as follows: "25, 27, 28, 29 of the 6th 6th 6th 6th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth e)" and "the last eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth)

2. Conclusion

Thus, the plaintiff's claim of this case is justified within the above recognition law, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed.