Whether the actual transaction is made

Since the purpose of obtaining a loan by making the appearance of a transaction without a real transaction is to get a loan, the supply of normal goods can not be deemed to have been performed.

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

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance shall be revoked. The defendant shall revoke all the imposition of value-added tax of 123,207,360 won for the second term of 202 against the plaintiff on February 1, 2005, value-added tax of 195,431,520 won for the first term of 203, value-added tax of 19,415,360 won for the second term of 203, value-added tax of 19,415,360 won for the second term of 203, and corporate tax of 31,645,936

1. The reasoning of the court's explanation concerning this case is as follows: (a) the reason for the judgment of the court of first instance is as stated in the column of the reason for the judgment of the court of first instance, since Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are as follows: (b) the reason for the judgment of the court of first instance is as follows.

"A company (the above ○○○○○, ○○○○, ○○○○○, and ○○○○○○○, which entered into a general sales contract with ○○○○○○○○○○○○, and entered into a separate sales contract with ○○○○○○○○, as well as the Plaintiff, who sold a financial device, is not in a position to trade with the above company since it has been engaged in competition in sales of a financial device with the above company, and the Plaintiff has sold a financial device through the national sales network, which is its subordinate organization."

2. If so, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.