Cheongju District Court 2009Guhap541 ( October 29, 2009)

early 208 Before 2008 ( December 15, 2008)

Whether a processed tax invoice related to a new construction project has been received;

A refund report is based on a processed tax invoice that does not have any real transaction, in view of the fact that there was no purchase of personnel expenses or materials by a person who has no capacity to purchase them, and that a refund report is found guilty by issuing

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

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's disposition of imposing the tax amount exceeding 60,909,090 won among the disposition of imposing the value-added tax of 152,272,720 on the plaintiff on October 1, 2007 shall be revoked.

The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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