Seoul Administrative Court 2009Guhap15128 (209.04)

Seocho 208west 2776 ( October 14, 2009)

Appropriateness of the assertion that the purchase amount equivalent to the actual transaction tax invoice has not been included in the settlement of accounts

If the purchase amount is included in the purchase tax invoice at the time of the return of value-added tax, it can be presumed that the purchase amount was included in the deductible expenses, and the taxpayer must prove that the specific items of the total purchase amount of the goods are excluded from the purchase items.

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

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's imposition of 119,141,730 won (including additional taxes) of corporate tax for the business year of 2003, which reverts to the plaintiff on December 7, 2007, and the notification of the change in the income amount for the business year of 2003 (income earner KimA, income amount of 305,910,000) shall be revoked.

The reasoning for this Court’s explanation concerning this case is as follows: “The statement No. 8-1,2, and3 of the evidence No. 8-1,2, and 3 of the A-1 trial” is the same as the judgment of the first instance except for addition to the evidence No. 4-8 of the first instance court’s decision, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.