Seoul Administrative Court 2010Guhap36886 ( December 21, 2011)

The revocation of a license for import alcoholic beverage specialized wholesale business is legitimate.

(The same as the judgment of the court of first instance) The amount of violation of the duty to issue the plaintiff's tax invoice is more than 100/1,000 of the total sales amount by each taxable period, which constitutes a ground for revocation of license as provided for in the Liquor Tax Act

Article 15 of the Liquor Tax Act

Article 10 of the Punishment of Tax Evaders Act

2011Nu29504 Revocation of revocation of an import alcoholic beverage wholesale business license

XX Co., Ltd

head of Dongjak-gu Tax Office

Seoul Administrative Court Decision 2010Guhap36886 Decided July 21, 2011

February 8, 2012

March 28, 2012

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 revocation of the license for the import alcoholic beverage wholesale business granted to the plaintiff on September 13, 2010 shall be revoked.

The reasoning of the judgment of this court is as follows: (a) even if the evidence submitted by the Plaintiff to this court (the testimony of A to 30 evidence, witness A to the trial) is presented to the court, the reasoning of the judgment of the court of first instance is added, except for addition to the lack of the first instance court to reverse the judgment. It shall be cited in accordance with Article 8(2) of the Administrative Litigation Act, and the main text of

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.