Suwon District Court 2010Guhap8530 ( November 04, 2010)

National Tax Service Review Division 2009-0164 ( October 11, 2010)

Whether it falls under an oligopolistic stockholder

(As in the judgment of the court of first instance), although a part of the shares is transferred to claim that it is not an oligopolistic shareholder, the submission of a securities transaction tax return at the latest shall not be deemed to have been exceeded the oligopolistic shareholder due to the lack of credibility under the sales contract prepared in collusion between the private persons.

2010Nu43749 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Sector XX

O Head of tax office

Suwon District Court Decision 2010Guhap8530 Decided November 4, 2010

June 9, 2011

August 18, 2011

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 taxation disposition made by the defendant against the plaintiff on August 27, 2009 shall be revoked.

The reasoning for this Court’s explanation is as stated in the reasoning of the judgment of the court of first instance, except for the modification of the “AA and KimB’s Certificate (No. 10)” of No. 5 pages 1 and 2 of the judgment of the court of first instance to the “YA and KimB’s Certificate (No. 10, No. 30, No. 31)”, and thus, it is identical to that of the judgment of the court of first instance. Thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 4

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and it shall be dismissed as it is so decided as per Disposition.