Suwon District Court 2012Guhap4228 ( November 28, 2012)

National Tax Service Review Division 201-0057 ( December 16, 2011)

A lawsuit filed after the lapse of 90 days from the date on which a written decision is served shall be unlawful.

(As with the judgment of the court of first instance), the authority of the appellant shall be included naturally in the delivery of the written decision, and any employee or employee of the appellant shall be entitled to receive the written decision in lieu of the agent's written decision.

Article 56 of the Framework Act on National Taxes, Article 59 of the Framework Act on National Taxes

2012Nu40256. Revocation of imposition of value-added tax, etc.

AA

The superintendent of the tax office

Suwon District Court Decision 2012Guhap4228 Decided November 28, 2012

August 27, 2013

September 13, 2013

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked.

The Defendant’s disposition of imposition of the first and second OOO on December 3, 2010 against the Plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court's explanation is the same as that for the judgment of the court of first instance, and it is also accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

If so, the lawsuit of this case is unlawful and dismissed, and the judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.