Seoul Administrative Court 2007Guhap47817 ( July 30, 2008)

National High Court Decision 2007Du2692 (Law No. 27, 2007)

Whether the purchase tax invoice was issued falsely without actual transaction

The fact that a large amount of transactions has been paid in cash (for commercial practice, it is difficult to obtain payment), there is no objective evidence of the current payment, there is sales data, and thus it cannot be readily concluded that it is a real purchase. The same content is the same as that of a criminal trial that has become final and conclusive as having no real transaction.

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.

Purport of claim and appeal

The decision of the court of first instance is revoked. The defendant's disposition of imposition of value-added tax of 19,746,350 won for the first term of 2001 against the plaintiff on April 5, 2007, value-added tax of 4,183,790 won for the second term of 201 (4,183,00 won as stated in the column for the purport of the claim in the complaint seems to be a clerical error), value-added tax of 814,760 won for the first term of 203, value-added tax of 1,649,810 won for the second term of 203, value-added tax of 1,649,810 won for the second term of 203, corporate tax of 41,19,480 won for the business year, and corporate tax of 3,854,180 won for the business year

This Court's explanation is based on Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, since the reasoning of this Court's explanation is the same as that of the judgment of the court of first instance.

Thus, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per the disposition.