No real businessman may be considered as a fraudulent name theft [State Roster]

(1)It is difficult to deem that the evidence presented, even if residing in China, such as the first instance court ruling, that the Internet transaction may be conducted using a private survey network and that the transaction method is not proven with respect to the money transferred from the bank account, alone is insufficient to prove that the fact of the sale price is the subject of the application of the empirical rule.

Article 14 of the Framework Act on National Taxes

Seoul High Court 2014Nu55917

Is 00

National Rotations

March 19, 2015

April 2, 2015

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. Each disposition of the Defendant rendered against the Plaintiff on July 25, 2012 by KRW 00 of the second value-added tax (including additional tax) in 2009 and KRW 00 of the first value-added tax (including additional tax) in 2010 shall be revoked.

1. Quotation of judgment of the first instance;

This court's reasoning is as follows, except for adding some of the reasons for the judgment of the court of first instance, and it is identical to the corresponding part of the reasons for the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Parts of cutting.

On the other hand, the part of the judgment of the court of first instance, "in addition to the sale price of game items, the details of deposits from the plaintiff's bank account to the account of this case" is as follows. "On the other hand, in addition to the sale price of game items, the details of deposits from the account of this case to the account of this case through E-A bank transaction in the name of the plaintiff or deposited from the account of the plaintiff's name are as follows."

○ The sales price of game items in the account of this case, 19 to 20, 5, 5, 19 to 5, 100

In addition, since there is money transferred from the Plaintiff's bank account, the part " is that "the account of this case includes money deposited through the Plaintiff's transaction in the name of the E-A bank in addition to the sales amount of game items."

In the first instance court decision, the part of the "transfer transaction from the bank account to the account of this case" in the first instance court decision is "the transfer transaction to the account of this case through E-A bank transaction".

In 6th judgment of the first instance court, "the money transferred from the Plaintiff's bank account other than the sale price of game items" is "the money transferred from the Plaintiff's bank account in the Plaintiff's name through E-A bank transaction in addition to the sale price of game items".

Parts to be added

○ Order No. 6, No. 9, No. 10 of the first instance court Decision 6

"A point that has not been disclosed in a white manner" shall add the following:

"The plaintiff stated in the court of first instance that the money deposited in the account of this case in the E-A bank transaction in the name of "A" (the plaintiff asserted that confession in the court of first instance was made by mistake and revoked the confession, but the plaintiff's submission of financial transaction information by an order to submit financial transaction information to A bank to A bank by the court of first instance on the ground that the confession in the court of first instance was made by mistake, and it is not sufficient to recognize it, and there is no other evidence to acknowledge it, and there is no other evidence to support it."2.

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.