Plaintiff (Law Firm Rate, Attorneys Jeong Jin-jin et al., Counsel for the plaintiff-appellant)

Head of Yeongdeungpo Tax Office

June 5, 2007

Seoul Administrative Court Decision 2006Guhap8242 decided Oct. 17, 2006

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance shall be revoked. The defendant shall revoke the part exceeding 1,205,015,015,440 won of corporate tax of 1,202,90 for the business year of 200, in excess of 3,836,740,808 won of corporate tax of 3,889,054,570, in excess of 3,836,740,808 won of corporate tax of 3,889,054,570 for the business year of 2001, and the part exceeding 26,942,434,942 of corporate tax of 26,86,087,561 won of corporate tax of 202.

1. Quotation of judgment of the first instance;

The court's reasoning concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the following additions to 10, 13, among the reasoning of the judgment of the court of first instance, and therefore, it is citing it as it is in accordance with Article 8 of the Administrative Litigation Act and Article 420 of the

[Additional Parts: After 10, 13, 13]

The plaintiff alleged that the provisional payment of the special consumption tax for rural communities corresponding to the portion of the non-party 6's share cannot be deemed to be the provisional payment, and thus, the disposition of this case is unlawful. However, the provisional payment without relation to the business shall include not only purely meaningful loan but also the loan corresponding to the nature of the claim such as the claim for reimbursement. Thus, if the plaintiff paid the non-party 6's share of the special consumption tax to the non-party 6 and renounced or exempted the right to indemnity against the non-party 6, it can be deemed as a provisional payment without relation to the business, so this part of the plaintiff's assertion is without merit.

2. Conclusion

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

Judges Jeong Jong-ok (Presiding Judge)