Whether it falls under estate claims and bankruptcy claims;

Since value-added tax has been levied after the declaration of bankruptcy, the taxation claim of this case is deemed to have been established after the declaration of bankruptcy and does not belong to estate claims and bankruptcy claims.

Seoul Administrative Court 2005Guhap40126, 2006)

Article 17-2 (Deduction of Second Loss Tax Amount)

The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

1. Purport of claim

On September 1, 2005, the imposition of value-added tax of KRW 7,500,000, which the Defendant rendered to the Plaintiff on September 1, 2005 is invalid, and the said imposition is revoked as preliminary.

2. Purport of appeal

The judgment of the first instance shall be revoked. The plaintiff's primary and conjunctive claims shall be dismissed in entirety.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is that the judgment of the court of first instance is "..." In addition, it is determined on the basis of whether the taxation requirements set forth in the law have been satisfied before the declaration of bankruptcy and whether the claim for taxation has been established (see, e.g., Supreme Court Decision 2001Du7268, Sept. 4, 2002) and the reasons for the judgment of the court of first instance are the same as the entry in the reasons for the judgment of the court of first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.