Seoul Administrative Court 2010Guhap40755 (Law No. 11, 2011)

Seocho 2010west 1401 (2010.09)

That only a processing tax invoice shall be delivered without actually purchasing construction materials;

(The same as the judgment of the court of first instance) Since a business operator operating electricity and fire fighting business, who did not actually purchase construction materials and received only processed tax invoices, the disposition imposing value-added tax is legitimate.

2011Nu22268 Revocation of Disposition of Imposition of Value-Added Tax, etc.

AAB Co., Ltd.

The director of the tax office.

Seoul Administrative Court Decision 2010Guhap40755 decided June 1, 2011

November 4, 2011

December 23, 2011

1. The plaintiff's appeal is dismissed

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

The decision of the first instance shall be revoked. The defendant revoked the first instance court's decision against the plaintiff on March 1, 2010. The first instance court's decision for the plaintiff shall be revoked both the imposition of the value added tax of KRW 23,315,60 in 208, value added tax of KRW 25,865 in 208, and KRW 100 in 200, KRW 309,891 in 208, and KRW 164 in 208, corporate tax of KRW 89,368, and KRW 830 in 208 in 2008.

The reasons for this decision are as follows: even though it is not bound by the facts recognized in a criminal trial in a tax lawsuit, the fact of recognition of the criminal judgment which has already become final and conclusive shall not be rejected unless there are special circumstances that make it impossible to employ it (Supreme Court Decision 84Nu411 delivered on October 8, 1985). In light of the various circumstances recognized by the L Island court, even if considering all the evidence submitted by the plaintiff in the first instance court are considered by the entries or images of evidence No. 25 to No. 27 submitted by the plaintiff in the trial (including each number), this case's tax invoice is added to the first instance court, except for the addition of the facts that "it is insufficient to reverse recognition of the fact that the plaintiff is a processing tax invoice." Therefore, the plaintiff's appeal is dismissed as it is so decided as per Disposition.