Whether a real transaction is made;

The Defendant’s assertion alone that the disposition that deemed the instant tax invoice as a processed transaction cannot be presumed to have been issued and issued as a processed transaction without a real transaction is unlawful.

Tax amount paid under Article 17 of the Value-Added Tax Act

Article 19 (Scope of Deductible Expenses)

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition of value-added tax for the first period of 200 on September 18, 2003 by KRW 21,611,830 on the Plaintiff, and corporate tax of KRW 42,041,530 on the business year 200 on the Plaintiff shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasons for a member's explanation are the same as the reasons for the judgment of the court of first instance, and therefore, they are cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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