Seoul High Court 2008Nu23919 ( October 21, 2009)

Whether there is any justifiable reason that does not cause any violation of the duty to report and pay the value-added tax.

The determination that the value of gift certificates provided as free gift by interpretation of one's own name shall be deducted from the value-added tax base is merely a misunderstanding of the land or a misunderstanding of laws and regulations, and thus

The contents of the decision shall be the same as attached.

Article 48 (Reduction, Exemption, etc. of Additional Tax)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

[Seoul High Court 2008Nu23919 (O. 21, 2009)]

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. Each disposition imposing value-added tax against the plaintiffs shall be revoked as shown in the attached Table of Imposition.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation concerning this case is as follows: (a) the reason for this Court’s explanation is as stated in Article 8(2) of the Administrative Litigation Act; and (b) Article 420 of the Civil Procedure Act, i.e., the reasoning for the first instance judgment, except for the deletion of the part concerning the person who is a joint plaintiff of the first instance judgment, and addition of the determination of a new argument in the first instance judgment as follows.

Parts to be added

The plaintiffs claim that the additional tax of each of the dispositions of this case is unlawful, since there is a justifiable reason that it is not attributable to the taxpayer's failure to perform his/her duty when deducting the value of merchandise coupons from the tax base and the return and payment of the value-added tax. However, in order to facilitate the exercise of the taxation right and the realization of the tax claim, the additional tax of this case is not a justifiable reason that does not constitute a violation of the taxpayer's intent or negligence as an administrative sanction imposed on the taxpayer as prescribed by the law, but does not constitute a justifiable reason that does not constitute a violation of the duty of return and payment of the value-added tax. Thus, the decision of the plaintiffs' error that the value of merchandise coupons provided as free gift is deducted from the value-added tax base by interpretation of his/her own name is merely a mere legal ground or misunderstanding, and it is difficult to view that there is a justifiable reason that the plaintiffs are not attributable to the violation

2. Conclusion

Therefore, all of the plaintiffs' claims of this case shall be dismissed as they are without merit, and the judgment of the court of first instance is just in this conclusion, and all of the plaintiffs' appeals are dismissed, and it is so decided as per Disposition.