Suwon District Court 2013Guhap13151, 2014.24

Early High Court Decision 2013J 972 ( October 10, 2013)

It is reasonable to view that the applicant corporation failed to report the issue tax invoice, and the initial disposition is legitimate.

In light of the fact that the revised return of value-added tax is confirmed, and the court ruled that the business is operated in the form of a partnership and that it was decided in the appellate court, it is reasonable to view that the claimant corporation failed to report the issue tax invoice.

Article 21 of the Value-Added Tax Act

2014Nu67170 Revocation of Disposition of Imposing corporate tax

- Appellants

30 30

Head of the tax office

Suwon District Court Decision 2013Guhap13151 Decided September 24, 2014

June 4, 2015

June 25, 2015

1. The plaintiff's appeal is dismissed.

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

- 2-

The judgment of the first instance shall be revoked. The imposition of corporate tax of KRW 18,855,770 on the Plaintiff on August 8, 2012 by the Defendant

The disposition is revoked (the plaintiff corrected the date of the disposition in the appellate court as above).

1. Quotation of judgment of the first instance;

The reason for this court's ruling is " August 8, 2014" in the second sentence 8 of the judgment of the court of first instance.

Article 8(2) of the Administrative Litigation Act, civil litigation, because it is the same as the reasons for the judgment of the first instance except for the dismissal of the person.

The reference shall be made pursuant to the main sentence of Article 420 of the Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.

Judges Cho Jong-won

Judges Gangwon-gu

Judges Nam-su