Incheon District Court 2010Guhap2986 (No. 12, 2011)

early 2010 Heavy0636 (2010.05.04)

Inasmuch as the place of shipment, buyer, etc. received a shipment mark different from the fact, it shall not be deemed good faith or negligence.

[Attachment to the judgment of the court of first instance] The shipment slips received from the oil reservoir are not only written differently from the facts, but also written differently from the shipment slips issued separately by the Plaintiff’s purchaser. Thus, it cannot be viewed as good faith and without fault.

Article 17 (Payable Tax Amount)

2011Nu18498 Revocation of Disposition of Imposing Corporate Tax, etc.

XX Gas station Co., Ltd.

The Director of Incheon Tax Office

Incheon District Court Decision 2010Guhap2986 Decided May 12, 2011

September 28, 2011

November 30, 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's disposition of imposition of KRW 61,047,610 on January 8, 2010 and KRW 7,619,990 on corporate tax belonging to the business year of 2008 shall be revoked in all.

1. cite the judgment of the first instance;

The reasons why this Court is used for this case are as the reasons for the judgment of the court of first instance. The reasons shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. Conclusion

The appeal is dismissed.