Seoul Administrative Court 2010Guhap19652 (2010.08)

Corporation 2009-0082 (Law Firm 2010,03.03)

Whether a processed tax invoice related to the precious metal wholesale business has been received;

(1) It is difficult to view that there is no supply of goods subject to value-added tax, because it is a nominal transaction that receives only a tax invoice without purchasing any gold bullion, or takes the appearance of a gold bullion delivered and paid only for the purpose of disguised the actual transaction of the gold bullion.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The imposition of value-added tax and corporate tax, as shown in the attached Form No. 1 of June 1, 2009, against the plaintiff and the disposition of notification of change in income amount on June 3, 2009 shall be revoked.

2. Purport of appeal

The judgment of the first instance shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Consultations

Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.