Plaintiff (Attorney Limited-hwan, Counsel for the plaintiff-appellant)

Head of the High Tax Office

November 25, 2009

Suwon District Court Decision 2008Guhap4089 Decided May 12, 2009

1. The defendant's appeal is dismissed.

2. The costs of appeal are assessed against the defendant.

1. Purport of claim

On May 8, 2008, the Defendant: (a) designated the Plaintiff as the secondary taxpayer of the Flusty Bank, Inc. on May 8, 2008; and (b) confirmed that the imposition of value-added tax of KRW 33,035,550, additional dues of KRW 91,060, increased additional dues of KRW 1,585,680 against the Plaintiff is null and void (it is apparent that the value-added tax for the second period of February 2008 is a clerical error).

2. Purport of appeal

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

1. Quotation of judgment of the first instance;

The reasoning of this decision is the same as that of the judgment of the court of first instance, and therefore, it is accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

For the purpose of this title, the majority of the judges