Seoul Administrative Court 2009Guhap21857 ( October 18, 2010)

National High Court Decision 2007west 4889 (Law No. 30, 2009)

As a software development and medical appliances retailer, a false tax invoice without real trade has been received.

(As in the judgment of the court of first instance) since it is proved that a false tax invoice without real transactions was received as a wholesaler for software development and medical appliances, the disposition imposing value-added tax and general income tax on such transaction is legitimate.

2010Nu22124 Revocation of Value-Added Tax Imposition Disposition, etc.

1.A2.PromotionB

○ Head of tax office

Seoul Administrative Court Decision 2009Guhap21857 decided June 18, 2010

April 21, 201

May 19, 2011

1. All appeals by the plaintiffs are dismissed.

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

The decision of the court of first instance is revoked. The defendant revoked each disposition of imposition of global income tax of 7,057,210 won, global income tax of 2006, global income tax of 34,638,740 won, global income tax of 2004, value-added tax of 8,865,160 won, value-added tax of 1 year of 2005, value-added tax of 9,557,340 won, value-added tax of 16,505,740 won, value-added tax of 1 year of 2006 against Plaintiff JB on September 1, 2007, and of 16,505,740 won, value-added tax of 1 year of 206 against Plaintiff JB on September 1, 207.

The reasoning for the court's explanation of this case is that " alone with the above facts of recognition" of No. 18-19 of the first instance court's fifth 5th 18-19 is " alone with each statement of the above facts of recognition and evidence No. 32-34 (including each number; hereinafter the same shall apply)", each of the above evidences No. 7, No. 5, No. 8, No. 12, No. 9, No. 15-16, " alone with each of the above evidence and evidence No. 32-34" are " alone with each of the above evidence and evidence No. 10, No. 18, and No. 111-20 are the same as the reasons for the judgment of the first instance except that "each of the above evidence and each statement of No. 29 through No. 31" is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

If so, the plaintiffs' claims are dismissed due to the lack of reason, and the judgment of the court of first instance is justified with this conclusion, and all appeals of the plaintiffs are dismissed. It is so decided as per Disposition.