Suwon District Court 2008Guhap3949 ( August 18, 2009)

Early High Court Decision 2008J082 (Law No. 86, 19, 2008)

Where it is found guilty in a criminal trial in relation to the purchase of processed data;

The fact that a tax invoice was issued without a real transaction was already recognized in the final and conclusive criminal judgment and administrative judgment, and there is no evidence to prove that the court has a special circumstance that it is difficult to employ the above fact-finding, and it is reasonable to deem it as a tax invoice received without a real transaction

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

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of global income tax of KRW 61,136,920 against the Plaintiff on October 9, 2007 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as stated in the reasoning of the judgment of the first instance except for the following addition or dismissal. Thus, it shall be cited as a substitute in accordance with Article 8 (2) of the Administrative Litigation Act and Article 402 of the Civil Procedure Act.

▣ 제1심 판결문 2쪽 밑에서 9째 줄의 + 38,799,990원 다음에 , 1,000원 미만은 버림 을 추가하고, 밑에서 5째 줄의 종합소득세 79,111,690원 을 종합소득세 중 기납부 세액을 공제한 나머지 금액인 79,111,690원 으로 고친다.

▣ 제1심 판결문 3쪽 8째 줄의 공대척 다음에 , 정AA 이BB 를 추가한다.

▣ 제1심 판결문 5쪽 3째 줄의 갑 3 부터 5째 줄까지의 부분을 다음과 같이 고친다.

It is insufficient to recognize that each entry of Gap evidence Nos. 3 through 7 (Additional Nos. 7) was difficult to believe that it is, or it was difficult to recognize that the plaintiff paid necessary expenses equivalent to the content thereof, and that it is a cost corresponding to the amount reported at the time of the initial return of global income tax. Therefore, the plaintiff

2. Conclusion

The judgment of the court of first instance must dismiss the plaintiff's claim. The judgment of the court of first instance is same as this conclusion, and the plaintiff's appeal is just and dismissed as