Ulsan District Court 2008Guhap1003 (2010.14)

Cho High Court Decision 2007 Deputy0797 ( October 21, 2008)

In the disposition of increase or decrease, the reason for illegality of the original return or decision can be asserted, but only the increased tax amount is subject to cancellation.

(As with the judgment of the first instance court), if the original return or decision becomes final and conclusive after the lapse of the objection period, the change of the amount of tax determined by the original return or decision shall not be allowed, and only the increased amount of tax shall be subject to cancellation in the disposition for correction of increase.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of KRW 2,649,49,491 for the business year 2002 against the plaintiff on December 5, 2006 and the disposition of imposition of KRW 22,138,020,09 for the business year 204 shall be revoked.

1. Quotation of judgments of the first instance;

The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2.In conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.