Seoul Administrative Court 2008Guhap36593 ( July 10, 2009)

National High Court Decision 2007No4002 (Law No. 2008.06.20)

Whether the supply under a purchase certificate issued on the basis of a false export contract is excluded from zero tax rate application;

Although a purchase certificate is issued based on a false export contract, it cannot be deemed as void as a matter of course. Thus, barring special circumstances, such as that the supplier of the goods knew of the defect in the issuance of a purchase certificate, it cannot be excluded from zero-rate tax application only for the defect in the process of issuance.

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

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 disposition of imposition of value-added tax of KRW 407,512,080 for the second term of 2002 against the Plaintiff on June 1, 2007, KRW 918,892,750 for the first term of 2003, KRW 721,291,100 for the second term of 203, KRW 162,707,90 for the first term of 2004, KRW 271,986,00 for the second term of 204, was revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on the instant case is the same as the judgment of the first island, and thus, it can be cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.