Seoul Administrative Court 2010Guhap15322 ( October 13, 2011)

National Tax Service Review Division 2010-0058 (Law No. 17, 2010)

Sales proceeds deposited in the account in the name of another person shall not be deemed to have accrued to the plaintiff.

The disposition of imposition of the sales proceeds of game items deposited in the account in the name of the plaintiff is legitimate, but all game items corresponding to the sales proceeds deposited in the account in the name other than the plaintiff shall not be deemed to have been sold to the plaintiff and the profits therefrom shall not be deemed to have

Article 13 of the Value-Added Tax Act

2011Nu6679. Revocation of revocation of the imposition of value-added tax

XX

Head of Guro Tax Office

Seoul Administrative Court Decision 2010Guhap15322 decided January 13, 2011

August 30, 2011

October 4, 2011

1.The judgment of the first instance shall be modified as follows:

A. The defendant's assertion against the plaintiff

(1) The portion exceeding 11,348,960 won of the disposition of imposition of value-added tax for the first term of February 5, 2010 205 and the portion exceeding 17,760,170 won of the disposition of imposition of value-added tax for the second term of February 2005;

(2) Of the disposition imposing global income tax of KRW 8,264,300 on September 1, 2010, the part exceeding KRW 4,195,620 in total shall be revoked.

B. The plaintiff's remaining claims are dismissed.

2. Of the total litigation costs, 50% is borne by the Plaintiff, and the remainder is borne by the Defendant, respectively.

1. Purport of claim

The Defendant’s imposition of the global income tax of KRW 24,102,220 on February 5, 2010 against the Plaintiff and KRW 25,625,510 on February 5, 201 and KRW 25,625,510 on September 1, 2010 on global income tax of KRW 8,264,30 on September 1, 201.

2. Purport of appeal

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

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, except for the part No. 9 and No. 7 of the first instance court's decision, and the corresponding part of the first instance court's decision's reasoning is as stated. Thus, it is citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of

2. Parts to be dried;

Of the disposition of this case, the part on the sales proceeds deposited in the agricultural bank account in the name of the Plaintiff is lawful, and the part on the sales proceeds deposited in the account in the name of the Plaintiff and three other parties is unlawful. Meanwhile, if the amount of tax to be imposed on the Plaintiff is calculated reasonably, the value-added tax for the first period of January 2005, such as the final tax amount in the separate sheet of legitimate tax amount, is 11,348,960 won (the amount less than 10 won under Article 47 of the Management of the National Funds Act; hereinafter the same shall apply), the value-added tax for the second period of February 2005 is 17,760.170 won, and the global income tax for the second year of 205 is 4.195,620 won, and the result of the above calculation is not disputed by the Plaintiff.

Therefore, the part of the disposition of this case exceeding the above legitimate tax amount should be revoked as it is unlawful.

3. Conclusion

Therefore, the plaintiff's claim shall be accepted within the extent of the above recognition, and the remaining claims shall be dismissed as there is no ground. Since the judgment of the court of first instance is partially unfair with the conclusion, the appeal by the defendant is partially accepted and the judgment of the court of first instance is modified as above, and it is so decided as per Disposition.