Seoul Administrative Court 2008Guhap40547 (Law No. 23, 2009)

Cho High Court Decision 2008Do1842 (Law No. 887.14)

It cannot be readily concluded as a processing transaction solely on the basis of the circumstances charged as material and the short-term transaction, etc.

It is difficult to conclude that the transaction was made with an accused company or the purchase and sale transaction was made close to a short period on the same day, and it is difficult to conclude that it is a processing transaction to disguised the actual transaction solely on the grounds that the purchase and sale transaction was conducted in order on

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

1.The judgment of the first instance shall be modified as follows:

A. On February 5, 2008, the Defendant imposed value-added tax of 22,760,770 won on the Plaintiff on February 5, 2004 and imposed tax of 14,450,363 won out of value-added tax of 1 year 2003; the amount exceeding 20,713,077 won out of value-added tax of 2 year 2003; the amount exceeding 64,964,510 won out of value-added tax of 64,964,510 won out of value-added tax of 204; the amount exceeding 50,073,68 won out of the amount exceeding 68,45,720 won of corporate tax of 234,895,720 won of corporate tax of 203; and the amount exceeding 68,453,394 won of corporate tax of 1 year 2004; and the amount exceeding 13637,4637,4737

B. The plaintiff's appeal is dismissed.

2. The total costs of the lawsuit shall be ten minutes, which shall be borne by the Plaintiff, and the remainder shall be borne by the Defendant, respectively.

Purport of claim and appeal

1. Purport of claim

The Defendant’s imposition of value-added tax for the first term of February 5, 2008 against the Plaintiff was revoked, respectively, of KRW 31,894,340 for the year 2003, KRW 81.340,90 for the second term value-added tax for the year 2003, KRW 64,964,510 for the year 204, KRW 22,760,770 for the second term value-added tax for the year 2004, KRW 234,895, KRW 720 for the year 203, corporate tax for the year 2003, KRW 132,974,370 for the year 204.

2. Purport of appeal

Of the judgment of the court of first instance, the part against the plaintiff shall be revoked. On February 5, 2008, the defendant revoked the imposition of the tax amount of KRW 14,450,985 out of value-added tax of KRW 31.894,340 for the first term of February 5, 2003, of KRW 20,713,076 out of value-added tax of KRW 81,340,90 for the second term of February 2003, the tax amount of KRW 50,773,927 out of KRW 64,964,510 for the first term of value-added tax of KRW 64,964,5,720 for the business year of 234,895,720, and the tax amount of KRW 68,467,814 for the business year of 2004, corporate tax of KRW 132,974,370,461.

The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the above revocation shall be dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court's reasoning for this case is that the corporate tax for the business year of 2003 shall be used as "the corporate tax for the business year of 10,453, 394, 46, 204 shall be used as "the corporate tax for the business year of 14,450,363, 203, 2003, 2003, 50, 713,077, 50, 688, 204, 68, 394, 46, 204 shall be used as "the corporate tax for the business year of 204 shall be the legitimate tax amount for each party," and the corporate tax for the business year of 204 shall be used as "the amount of the corporate tax for the business year of 46,037,461, 204 shall be the legitimate tax amount for each party," and Article 28 (2) of the Civil Procedure Act shall be stated as the attached Form 3] of the judgment of 15.

2. Conclusion

Therefore, the defendant imposed value-added tax on the plaintiff on February 5, 2008 22,760,770 won for the second term portion of value-added tax for 2004 and imposed tax for 14,450,363 won for the first term portion of value-added tax for 2003, and the amount exceeding 20,713,077 won for the second term portion of value-added tax for 2003, and the amount exceeding 64,964,510 won for the first term portion of value-added tax for 2004, the amount exceeding 50,73,688 won for the second term portion of value-added tax for 204, the amount exceeding 234,895,720 won for 203, the amount exceeding 68,453,394 won for the business year of 204, and the amount exceeding 132,47,4637,71.