No additional tax for lack of evidence is due to the fact that it falls under a different tax invoice, and there is no actual transaction.

The key issue is merely a disguised transaction for the evasion of value-added tax, but the tax invoice constitutes a false tax invoice, but there is no real transaction, so no additional tax may be imposed on lack of evidence under the Corporate Tax Act

Tax amount paid under Article 17 of the Value-Added Tax Act

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of 870,883,370 won for the first term of 2004 against the plaintiff on October 1, 2005, value-added tax of 204 for the second term of 2004, value-added tax of 29,244,200 won for the second term of 204, and corporate tax of 175,516,210 for the business year of 204

1. Quotation of judgment of the first instance;

8. The court's reasoning for this case is that the plaintiff's 13 tax invoices were changed to 14 tax exemption, 6.5% and 2. '○' after the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.0% of the 6.07% of the 6.07% of the 107. The Seoul Central District Court sentenced the plaintiff's 3 years of suspension of execution and the 14.0 billion won of the 1.0 billion won of the 1.6% of the 2008. The plaintiff's 2nd of the 3rd gold bullion market's 1st of the 19.0% of the 2nd of the 1st 7th 7th 7th 2008.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.