Seoul Administrative Court 2008Guhap10133 ( December 05, 2008)

Cho High Court Decision 2005Do3599 ( December 07, 2007)

Whether a transaction is a processed transaction issued by a request for issuance of a tax invoice;

It is difficult to conclude that there was an actual transaction solely on the fact that there was a false tax invoice between the data business operator and the transaction parties, and that there was a promissory note related to the construction contract and construction cost.

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

1. The defendant's appeal is dismissed.

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

1. The purport of the claim by the plaintiff

The Defendant’s imposition of global income tax of KRW 107,234,320 as global income tax for the year 2001 as of April 1, 2005 and KRW 43,895,490 as global income tax for the year 2001 as of December 1, 2006 is revoked.

2. Purport of appeal by the defendant

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

1. Quotation of judgments of the first instance;

A. The reasoning for this case is as follows, and the reasoning for the judgment of the court of the first instance is the same as that for the judgment of the court of the first instance, except for the part which is dismissed in this case. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

B. Parts in height

(i)No. 3,4 of the second and second decisions of the court of first instance (hereinafter referred to as "the construction of this case") shall be read as "the construction of this case" (hereinafter referred to as "the construction of this case").

(2)The second and fourth sentence of the first instance court's decision "Seong Heavy Co., Ltd., Ltd.," shall be deemed to be "Seong Jung-gu Co., Ltd., Ltd., Ltd. (the business registration number of 000, October 8, 2002)".

(3)The second fifth and fifth sentence of the judgment of the court of first instance shall be read as "Seo Jung-gu Co., Ltd., Ltd., Ltd. (0000)".

(iv)as stated in paragraph 1 of article 19 of the second sentence of the court of first instance, "as stated in paragraph 1 of the same article" shall read "as stated in the purport of the claim by the plaintiff."

(v)The fifth sentence of the first instance judgment "AA" shall read "the fifth sentence" as "the plaintiff".

(vi)The input tax amount shall be deducted from the sales tax amount of No. 5, No. 2, and No. 3, the first instance court's decision, "shall be deducted from the output tax amount."

(vii)Nos. 13, 14 and 6 of the first instance judgment "(No. 8)" are different from "(No. 8)".

(viii)As to "development of new shares by the sixth third party of the first instance judgment", "development of new shares by the first instance judgment" shall be read as "development of the first instance judgment".

2.In conclusion

Therefore, the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.