ELB Co., Ltd. (Attorney Kim Young-soo, Counsel for the plaintiff-appellant)

Head of Yeongdeungpo Tax Office

October 28, 2003

Seoul Administrative Court Decision 2002Guhap25171 delivered on November 1, 2002

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of 3,596,390 won of corporate tax belonging to the business year of 1998 against the plaintiff on July 9, 200 and 242,157,890 won of corporate tax belonging to the business year of 1999.

1. Quotation of judgment of the first instance;

The reasons for this decision are as follows, and the reasons for this decision are the same as the reasons for the decision of the court of first instance, so they are cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Parts in height:

(a) the “tax calculation” in the 15th sentence in the 15th sentence of the first instance judgment, as “tax invoice”, the 16th sentence in the 16th sentence of the same page as “(Articles 16, 20, and 32 of the Value-Added Tax Act)”, and the 17th sentence in the 17th sentence of the same page as “(Article 12(1)12 of the Value-Added Tax Act)”, respectively.

(b) The "Calculation" in the 7nd to the 7nd to the 7nd to the "Accounting" in the 8th to the 8th to the same page (Article 121(1) of the Corporate Tax Act amended as "(Article 121(1) of the amended Corporate Tax Act), the 10th to the 10th to the 10th (Article 121(4) of the same page as "(Article 121(4) of the Corporate Tax Act)," and the 11th to the 11st to the same page as "(Article 164(3) of the Enforcement Decree of the Corporate Tax Act as amended by Presidential Decree No. 17457, Dec. 31, 201)."

3. Conclusion

Therefore, the plaintiff's claim of this case seeking its revocation is without merit on the premise that the disposition of this case is unlawful, and it is dismissed. The judgment of the court of first instance is just in this conclusion and the plaintiff's appeal is without merit, and it is dismissed. It is so decided as per Disposition.

Judges Lee Dong-bok (Presiding Judge)