부가가치세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance, such as the acceptance of the judgment of the court of first instance, is the same as the reasoning of the judgment of the court of first instance (including the attached Form), except for the dismissal or addition of some of the grounds of the judgment of the court of first instance as follows. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
Under the 6th sentence of the judgment of the court of first instance, the "Witness I" of the 3rd sentence shall be deemed as "Witness I of the court of first instance", and the "Evidence A 4" of the 6th sentence shall be deemed as "Evidence A 4 through 8".
The sixth sentence of the first instance judgment shall be followed to the fifth to seventh sentence.
2) The actual representative of E consistently stated in the instant investigation and the first instance court that “Before 2014, F traded the amount equivalent to the supply value stated in the instant tax invoice for the production of Da and Mado delivery,” and that F transferred the claim to the Plaintiff in lieu of the payment of the goods price to the Plaintiff.”
This is believed in line with the respective descriptions of the instant tax invoice (Evidence A) and the instant tax payment order (Evidence B No. 13) and the instant tax payment order (Evidence B No. 5) made between E and the Plaintiff.
The following is added to the right side of the 7th instance judgment of the first instance court. He stated that “(No. 4) and H traded with E under the Plaintiff’s name with the Plaintiff’s permission, and that the representative of E, the other party to the transaction, determined He as the Plaintiff’s employee and proceeded with the transaction.” The following is added to the 7th instance judgment of the first instance court. (5) The Plaintiff alleged in the first instance court that “(5) the Plaintiff was to have received a claim against F from a friendly L, and issued the instant tax invoice by mutual agreement to prepare evidentiary materials therefor.” (see the 4th instance judgment of February 15, 2019, referring to the Plaintiff’s claim against E in the first instance court, but the Plaintiff was transferred the claim against E.