부가가치세부과처분 등 취소 청구의 소
1. The part of the judgment of the court of first instance against the plaintiff falling under the order of revocation shall be revoked.
Defendant.
1. The reasons for the statement concerning this part of the disposition in this case are as follows: “Notice of Changes in Income Amount” in Chapter 8 of the fifth of the judgment of the court of first instance (hereinafter “Notification of Changes in Income Amount”) and “the corporate tax 275,514,840 won” in the fifth 10th 5th 5th 5th 10th 5th 5th 5th 5th 10th 10th 10th 200 hereinafter “the disposition imposing corporate tax and value-added tax” (hereinafter “the disposition imposing corporate tax and value-added tax”) are as stated in the corresponding part of the judgment of the court of first instance
(2) On January 1, 200, the Plaintiff asserted that the part of the instant lawsuit, which was dismissed by the Plaintiff Company, on the ground that the Plaintiff’s ex officio determination on the part concerning the claim for cancellation of the notice of change in the amount of income in this case among the instant lawsuit on February 2, 200, according to the “Notice of Change in Income (1)” and “Notice of Change in Income Amount,” and “Notice of Change in Income Amount,” the Defendant notified the Plaintiff Company of each change in the amount of income to the buyers. Thus, it is unreasonable to dismiss the part concerning the claim for cancellation of the notice of change in income in this case among the instant lawsuit on the ground that each change in
However, comprehensively taking account of the overall purport of the pleadings as to Gap evidence Nos. 3, 4, and Eul evidence Nos. 1 and 7, the defendant, upon closure of voluntary declarations on April 20, 2016, may directly forward to the purchaser, who is the income earner, the "Notice of Income Change (2) (2)" under the bonus disposition made on October 1, 2016, and recognize the fact that the plaintiff company did not separately send the "Notice of Income Change (1)" to the purchaser, and there is no evidence to prove otherwise that it notified the plaintiff company of the change of the above income amount, and therefore, it is for the "Notice of Income Change (1)" among the evidence No. 1, and the "amount for Income Change (2)" and "Income.