Seoul Administrative Court 2009Guhap4258 (No. 03, 2009)

Seocho 208west 3169 ( October 31, 2008)

The omission of cash sales, the use of borrowed account, and the false recording of account books can be the act of fraud or other improper means.

false entry in books, repeated use of multiple borrowed accounts, and issuance of tax invoices with intent to evade value-added tax is an intentional omission in the return of value-added tax at the time of filing the final return of value-added tax.

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

1. The plaintiff's appeal is dismissed.

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

The defendant's imposition of value-added tax for the first term of March 7, 2008 against the plaintiff on March 7, 2008 and each disposition of KRW 40,380,130 for the first term of 202 and value-added tax for the second term of 2002 is revoked.

The reasons for the judgment of the court of first instance are reasonable, and therefore, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

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