Incheon District Court 2008Guhap3443 ( October 26, 2009)

Early High Court Decision 2008J0607 ( October 20, 2008)

Whether it constitutes a false tax invoice concerning the export of gold bullion

It is difficult to view the instant transaction, which is one of the entire transactions related to the instant gold bullion, as the nominal transaction, not the supply of goods subject to value-added tax, solely on the sole basis of the fact that there is a heavy coal business entity.

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. Purport of claim

The Defendant’s imposition of KRW 2,136,46,410 for the second period portion of 2003 against the Plaintiff on January 1, 2008, KRW 775,680,720 for the first period portion of 2004, KRW 246,831,080 for the business year of 203, and KRW 98405,420 for the business year of 204 shall be revoked.

2. Purport of appeal

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

1. Quotation of judgments of the first instance;

The court's reasoning concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the following changes among the judgment of the court of first instance. Thus, the court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Pursuant to paragraph (3) of 04, each amendment to paragraph (3) of 4, to paragraph (2), to paragraph (4), to paragraph (3), to paragraph (5), to paragraph (4), and to paragraph (6) to paragraph (5).

2.In conclusion

Therefore, the plaintiff's claim shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance is just and therefore, the defendant's appeal is dismissed. It is so decided as per Disposition.