Seoul Administrative Court 2010Guhap37223 ( October 28, 2011)

National Tax Service Review Income 2007-0142 ( November 13, 2001)

No disposition imposed on processing transaction amount by excluding it as necessary expenses shall be deemed to be void as a matter of course.

(1) If it is apparent that the facts of taxation are subject to taxation can only be accurately examined, even if the defect is obvious, it cannot be deemed that the taxation disposition erred by mistake of the facts of taxation cannot be deemed to be null and void as a matter of course because it is not obvious that the defect is serious.

2011Nu16720 global income and confirmation of invalidity of disposition

EAA

Head of Seodaemun Tax Office

Seoul Administrative Court Decision 2010Guhap37223 decided April 28, 2011

September 20, 2011

November 15, 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 is revoked. The defendant confirms that both the imposition of global income tax of 26,670,010,010, and the imposition of global income tax of 50,030,420, for the year 2002, on May 7, 2007, and the imposition of global income tax of 50,030, and 420, for the year 2002.

The reasoning for this Court's explanation concerning this case is that it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. If so, the plaintiff's claim is dismissed due to the lack of reason, and the conclusion of the judgment of the court of first instance is justified. Therefore, the plaintiff's appeal is dismissed as it is without reason, and it is so decided as per Disposition.