Whether a taxation claim falls under a estate claim and a bankruptcy claim

The disposition imposing the bad debt tax is illegal because it was caused by the bankruptcy before or after the bankruptcy is declared, and it is not related to the bankruptcy foundation, and it is not related to the property claim arising from the cause before the bankruptcy is declared.

Seoul Administrative Court 2006Guhap3438 (Law No. 12, 2006)

Article 17 (2) of the Value-Added Tax Act

The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

1. Purport of claim

The disposition of imposition of value-added tax of KRW 17,801,231,840 against the Plaintiff on December 12, 2005 is null and void, and the disposition of imposition of value-added tax is revoked as preliminary.

2. Purport of appeal

The judgment of the first instance shall be revoked. The plaintiff's primary and conjunctive claims shall be dismissed in entirety.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the three-way one of the judgments of the court of first instance as "request for a trial," and deletion of the last four-way one," and therefore, it is consistent 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 defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.