Seoul Administrative Court 2008Guhap50247 ( September 18, 2009)

Cho High Court Decision 2007west 5088 (Law No. 29, 2008)

The evidence of the certificate may not be readily denied only;

Unless there is any circumstance that it is difficult to consider a written confirmation as evidence for specific facts due to a taxpayer’s failure to prepare it by force against the taxpayer’s will or due to lack of its content, the content of the written confirmation cannot be readily denied

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 decision of the first instance court is revoked. The defendant's imposition of value-added tax for the first term of 2002 against the plaintiff on August 1, 2007, the first term of 9,315,60 won for the second term of 2002, the second term of 8,98,060 won for the second term of 202, and the second term of 30,279,820 won for the second term of 203, the second term of 2003, and 5,364,780 won for the second term of 204, and the first term of 912,540 won for the first term of 204, and the imposition of value-added tax for 390,959,290 won for the first term of 202, and the imposition of corporate tax for 86,68,010 won for the business year of 203, 2350 won for the business year of 207."

1. Quotation of judgments of the first instance;

The reasoning of this court's explanation concerning this case is as follows: (a) the statement of No. 10-1 to No. 24 of the evidence No. 10 against the facts recognized by the court of first instance and the statement of the reasoning of the judgment of the court of first instance except for the rejection of additional testimony by KimA of the party witness Kim Jong-A, which is contrary to the facts recognized by the court of first instance; and (b) therefore, it

2.In conclusion

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