Cheongju District Court 2007Guhap2086 (2008.09.04)

National Trial 2007B0433 ( October 02, 2007)

The legitimacy of the assertion that the actual sales have been overestimated upon the recovery of the processed purchase amount (the golf practice range)

Where a taxpayer asserts that the tax base reported by him/her was wrong in a tax return method, the liability to prove that the initial tax base reported by the taxpayer was wrong shall be the taxpayer, and the credibility of the tax return is not recognized, although it was excessively reported.

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.

The judgment of the first instance shall be revoked.

On November 8, 2006, the Defendant revoked each disposition for the correction of value-added tax of KRW 7,901,460 for the second period of value-added tax for the second period of 2003 against the Plaintiff (the Plaintiff sought revocation of the payment decision of KRW 27,698,748 against the Plaintiff on November 8, 2006, but the above amount was the amount notified to the Defendant on November 20, 2006. The Defendant had already revoked its authority by means of the notice for the advance notice for taxation that had already been known that there had already been a tax disposition, and thus, it cannot be said that the Plaintiff sought revocation of the said corrective disposition.

The reasons to be explained by this court are the same as the reasons for the judgment of the court of first instance, and therefore, they are quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

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