Whether it constitutes fraud or other unlawful act

Since the Plaintiff’s receipt of a tax invoice for 10% of the zero-rate tax rate is also expected to receive a refund of the amount equivalent to the input tax amount, it is reasonable to view that the exclusion period of national tax should be 10 years since the Plaintiff’s receipt of the purchase tax invoice without real transaction constitutes fraud or other unlawful act.

The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes

Final return and payment under Article 19 of the Value-Added Tax Act

1. The plaintiff's appeal is dismissed.

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

Cheong-gu and purport of appeal

The judgment of the first instance shall be revoked. The imposition of value-added tax of KRW 41,282,200 on the part of the Defendant on January 2, 2006 against the Plaintiff as of January 2, 200 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is the same as that for the judgment of the court of first instance, and thus, this Court cites it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of

2. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and it is so decided as per Disposition by the plaintiff's appeal.