[Defendant-Appellant] Matts Korea Co., Ltd. (Attorney Jeong Byung-chul, Counsel for defendant-appellant-appellant)

The director of the tax office

November 19, 2013

Seoul Administrative Court Decision 2012Guhap27657 decided April 19, 2013

1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

1. Purport of claim

On July 13, 2011, the part of each disposition that the Defendant made against the Plaintiff (attached Form 1) stating the details of imposition of value-added tax (attached Form 2) shall be revoked.

2. Purport of appeal

A. The plaintiff

The part of the judgment of the first instance against the plaintiff shall be revoked.

The amount of tax claimed by the Defendant against the Plaintiff on July 13, 2011 (attached Form 3) for the imposition and revocation of value-added tax, “The amount of tax” ① The amount of tax to be revoked at the No.454, “each of the dispositions listed in the column for imposition”, shall be revoked, respectively.

B. Defendant

The part against the defendant in the judgment of the first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is the same as that for the judgment of the court of first instance, and thus, it shall be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit, and the judgment of the court of first instance is just in this conclusion, and all appeals of the plaintiff and the defendant are dismissed. It is so decided as per Disposition.

[Attachment]

Judicial Enforcement Decree of Judges (Presiding Judge)