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Case Number of the immediately preceding lawsuit
Cheongju District Court201Guhap1509 (2012.02)
Case Number of the previous trial
National Tax Service Review Division 2010-0204 ( October 22, 2011)
Title
The judicial effect of the supply contract concluded by a related corporation with a supplier of ready-mixed can not be deemed to belong to the plaintiff.
Summary
(As in the judgment of the court of first instance), there are circumstances in which a related corporation did not prepare a separate commission or user fee for the production of ready-mixed using the Plaintiff’s manufacturing facilities, but merely on the basis of such circumstance, it cannot be deemed that the legal effect of the supply contract concluded by the related corporation with the trading partner is immediately reverted to the Plaintiff.
Cases
(Cheongju)Revocation of the imposition of corporate tax and value-added tax;
Plaintiff, Appellant
XX Stock Company
Defendant, appellant and appellant
Director of the Tax Office
Judgment of the first instance court
Cheongju District Court Decision 201Guhap1509 Decided February 2, 2012
Conclusion of Pleadings
August 22, 2012
Imposition of Judgment
September 19, 2012
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The disposition imposing corporate tax and value-added tax on June 1, 2010 by the Defendant against the Plaintiff is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as follows. Thus, the reasoning for this Court’s reasoning is the same as that for the judgment of the court of first instance, under Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
O The second 18-19th 10th 10th 10th 10th 10th 10th 10th 10th 206.
O The 6th 9-10th 9-10th 6th 10th 1st 1st 1st 1st 1st 1st 6th 6th 6th 6th 6th 10th 6th 6th 6th 6th 6th 6th 10
2. Conclusion
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.