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Plaintiff and appellant
[Judgment of the court below]
Defendant, Appellant
Head of Yeongdeungpo Tax Office
Conclusion of Pleadings
September 7, 2005
The first instance judgment
Seoul Administrative Court Decision 2004Guhap3558 delivered on March 24, 2005
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of value-added tax of 229,130 won for the second period of December 11, 2003 against the plaintiff on December 11, 2003.
Reasons
1. Quotation of judgment of the first instance;
This Court’s reasoning is the same as that of the judgment of the court of first instance, and thus, citing it as it is 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 plaintiff's appeal is dismissed. It is so decided as per Disposition.
Judges Lee Sung-sung (Presiding Judge) (Presiding Judge)