Seoul Administrative Court 2008Guhap50421 ( August 13, 2009)

Whether processing sales are recognized in response to processing purchases

The applicant corporation claimed that the processed sales due to tin card tin in relation to the processing purchase should be deducted from the bonus disposal amount. However, since specific and objective evidentiary data are not presented, the initial disposition is legitimate.

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

1. All appeals by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

제1심 판결을 취소한다. 피고 △△세무서장이 2007.7.6.원고 서AA에 대하여 한 2003년 귀속 종합소득세 85,390,850원의 부과처분(최초 처분시의 세액은 89,671,040원이나 2009.4.27.위 금액으로 감액 경정되었다), 피고 ☐☐세무서장이 2008.4.1.원고 ■■트 주식회사에 대하여 한 2003년 법인세 72,999,630원의 부과처분을 모두 취소한다(청구취지에 기재한 종합소득세 부과처분일 2007.8.9.은 2007.7.6.의 오기이다).

The reasoning of this Court is that the reasoning of the judgment of the court of first instance is the same as that of the reasoning of the judgment of the court of first instance, and thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation

Therefore, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.