Plaintiff Co., Ltd. (Law Firm Seomin, Attorneys Oi-deop, Counsel for plaintiff-appellant)

Head of the tax office;

May 14, 2008

Seoul Administrative Court Decision 2007Guhap5424 decided Nov. 6, 2007

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court shall be revoked. The defendant's imposition of value-added tax for the plaintiff on October 1, 2005 in the first period of 2004, the first period of 2,594,73,600, the second period of 2004, the second period of 294,459,810, and the imposition of KRW 528,830,310, respectively, and the imposition of KRW 528,830,310, respectively.

The reasoning for this Court’s explanation is the same as that for the judgment of the court of first instance, and thus, this Court’s reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and it is so dismissed and it is so decided as per Disposition.

Judges Cho Yong-ho (Presiding Judge)