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Case Number of the immediately preceding lawsuit
Suwon District Court 201Guhap4867 (O2, 2012)
Case Number of the previous trial
National Tax Service Review Corporation 2010-0069 (Law No. 26, 2011)
Title
It is reasonable to deem that the purchase of scrap metal is not a normal transaction but a payment for consideration.
Summary
It is reasonable to deem that the actual purchase of scrap metal is insufficient to acknowledge, but rather, it is paid for a fee rather than a normal purchase.
Cases
2012Nu20344 Disposition to revoke the imposition of value-added tax
Plaintiff and appellant
AAA special lecture, Inc.
Defendant, Appellant
Head of the High Tax Office
Judgment of the first instance court
Suwon District Court Decision 201Guhap4867 Decided June 12, 2012
Conclusion of Pleadings
April 26, 2013
Imposition of Judgment
May 4, 2013
Text
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 000,00 for the business year 2005-2008 against the plaintiff on April 16, 2010.
Reasons
The reasons for this decision are as stated in the first instance judgment except that the witness testimony of the first instance court and the fact-finding results of this court to the National Tax Service are added after the second instance judgment of the first instance court on the fourth instance of the first instance court. If so, the first instance judgment is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.