Seoul Administrative Court 2008Guhap24491 ( December 9, 2008)

early 2008west0716 ( May 19, 2008)

Whether it is a false gold bullion tax invoice without real transactions

The mere fact that the processing purchase ratio compared to the total purchase amount reaches 96% cannot be determined definitely by the purchaser’s sales tax invoice as the total processing tax invoice, etc., it is difficult to regard the purchaser as a non-real transaction tax invoice.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

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

[Claim]

The Defendant imposed value-added tax on the Plaintiff on January 2, 2008 KRW 11,462,860 for the second quarter of 2003.

The disposition shall be revoked.

【Purpose of Appeal】

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

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

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