Seoul Administrative Court 2009Guhap1426 ( December 10, 2009)

early 208west0325 ( October 31, 2008)

Whether the event was directly supplied

It seems that the representative director of the plaintiff is not directly supplied by the plaintiff corporation, but directly supplied by another corporation that is not the plaintiff by arranging for the middle of the contract.

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

1.The judgment of the first instance shall be modified as follows:

A. On August 1, 2006, the part exceeding 38,79,330 won of the disposition of imposition of corporate tax for 48,79,330 won against the plaintiff on August 1, 2006; the part exceeding 34,709,69,691 won of the disposition of imposition of corporate tax for 105,747,570 won; the part exceeding 76,41,697 won of the disposition of imposition of value-added tax for 2004; the part exceeding 76,41,697 won of the disposition of imposition of value-added tax for 143,200,810 won; the part exceeding 160,028,346 won of the disposition of imposition of value-added tax for 205,228,654,100 won of the income amount for 205, 192, 135, 2081, 2067

B. The plaintiff's remaining claims against the defendants are dismissed.

2. The total cost of the lawsuit shall be two minutes, one of which shall be borne by the Defendants, and the remainder by the Plaintiff respectively.

1. Purport of claim

The head of the defendant Young-gu tax office's imposition of the corporate tax of 48,79,30 won for the business year of 2004 against the plaintiff on August 1, 2006, the corporate tax of 105,747,570 won for the business year of 2005, the corporate tax of 105,810 won for the business year of 2004, the value-added tax of 143,200,810,500 won for the first time of value-added tax of 205, and the imposition of the value-added tax of 228,654,100 won for the second time of value-added tax of 205 against the plaintiff on August 1, 2006, and the notification of the change of the income amount of 151,301,700 won for the year of 2004, the notification of the change of income amount of 118,847,300 won for the year of

2. Purport of appeal

The judgment of the first instance is revoked, and all of the plaintiff's claims against the defendants are dismissed.

1. Quotation of judgments of the first instance;

The reasoning for the court's explanation concerning this case is as stated in the reasoning for the judgment of the court of first instance, except for the modification of the part of "the scope of cancellation" on the grounds of the judgment of the court of first instance No. 8, Paragraph 2 of Article 8 of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts to be modified

E. Scope of revocation

The reasonable amount of tax and the amount notified of changes in income amount in the dispositions of this case, excluding the portion related to △△hem, shall be 38,052,733 won in the corporate tax of 2004, 34,709,69,691 won in the corporate tax of 2005, 76,411, 697 won in the corporate tax of 2004, 160,346 won in the value-added tax of 160,028, 346, 205 in the value-added tax of 205, 192,135,687 won in the value-added tax of 205, and 145,589,564 won in the amount of income accrued in the year 2004, and 76,959,367 causes in the dispositions of this case shall not be exempted from revocation.

3.In conclusion

Therefore, the part exceeding 38,79,330 won of the disposition of imposition of corporate tax of 48,79,330 won against the plaintiff on August 1, 2006; the part exceeding 34,709,69,691 won of the disposition of imposition of corporate tax of 105,747,570 won of the business year of 2005; the part exceeding 76,41,697 won of the disposition of imposition of value-added tax of 2004; the part exceeding 76,41,697 won of the disposition of imposition of value-added tax of 143,200,810 won of the second 204; the part exceeding 160,028,346 won of the disposition of imposition of value-added tax of 160,000 won of the year 205, 2228,654, 100 of the above disposition of imposition of value-added tax of 1365,781,2068