Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2009Guhap56815 ( October 22, 2010)
Case Number of the previous trial
National Tax Service Review Division 2009-0122 ( November 11, 2009)
Title
If only penalty tax has been notified due to the occurrence of processing and processing sales at the same time, five years of the exclusion period for national tax imposition
Summary
(The judgment of the court of first instance is the same as the judgment of the court of first instance) determination on the basis of the principal tax except for the additional tax, and as long as there is no evaded tax due to the same processing sales and processing purchases, the exclusion period of imposition of additional tax shall be five years.
Cases
2010Nu14567 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff, Appellant
○ Stock Company
Defendant, appellant and appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2009Guhap56814 decided April 22, 2010
Conclusion of Pleadings
oly 29, 2010
Imposition of Judgment
November 12, 2010
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition imposing value-added tax of KRW 61,347,240 on the Plaintiff on June 9, 2009 is revoked (the statement on June 12, 2009 in the petition column seems to be a clerical error in the statement on June 9, 2009).
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reasoning for the court's explanation concerning this case is the same as the part of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
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.