Seoul Administrative Court 2012Guhap3569 ( December 06, 2012)

Cho High Court Decision 201Do2418 ( November 04, 2011)

The determination of the total income amount based on the data tamp meters from which the details of the operation of the taximeter are recorded is legitimate on-site investigation.

(1) The Defendant’s determination of the total amount of the Plaintiff’s income by investigating data at tamp meters in which the details of the operation of the taximeter were recorded through the on-site investigation constitutes an objective and effective on-site investigation in an objective and effective manner. It does not change solely on the sole ground that some duplicate errors were found.

Article 16 of the Framework Act on National Taxes

2013Nu460 revocation of disposition imposing value-added tax, etc.

AAAA Transportation Corporation

Head of Seodaemun Tax Office

Seoul Administrative Court Decision 2012Guhap3569 decided December 6, 2012

May 24, 2013

July 5, 2013

The plaintiff's appeal is dismissed.

For anti-consumption purposes, the plaintiff shall bear the expenses.

The decision of the first instance is revoked. The defendant's decision is revoked. On April 1, 201, the second value-added tax of 2007, and the first value-added tax of 2008 in 2008, and the second value-added tax of 2000 in 2008, the first value-added tax of 200 in 2009, the second value-added tax of 2000 in 209, the second value-added tax of 2000 in 209, the corporate tax of 000 in 2007, and the corporate tax of 990 won in 207 for the business year of 2008, and the imposition of 00 won in corporate tax of 2009 for the business year of 209, respectively.

The reasons for this decision are as stated in the judgment of the court of first instance. If so, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.