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(영문) 서울고등법원 2016.11.30 2016누47002

부가가치세부과처분취소

Text

1. All appeals filed by the plaintiffs are dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, except for the dismissal or addition of some of the grounds for the judgment of the court of first instance, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The 2nd parallel 7th parallel 13th parallel 7th parallel 13th parallel 2th parallel as follows:

A person shall be appointed.

A. C Co., Ltd. (hereinafter “C”) entered into a contract for construction works with D Co., Ltd. (hereinafter “D”) on January 18, 201, when performing construction works of constructing a F with the size of 4 underground floors and 10 floors above ground (hereinafter “F”) on Suwon-si block.

C completed the F on January 9, 2013 and completed registration of initial ownership on January 25, 2013 after obtaining approval for use.

Plaintiff

A purchased 301, 302, 303, 304, 305, and 306 of F on May 22, 2013; and Plaintiff B purchased 109, and 110 of F on the same day (hereinafter “instant commercial buildings”); and completed the registration of ownership transfer on June 7, 2013. The detailed details of the purchase price are as follows.

Separate purchase price (unit: 030,90,90,000 280,107,107,207,30740,307,407,407,407,307,407,407,407,307,407,407,207,308,407,307,407,407,307,407,406,407,307,405,207,307,406,407,407,406,407,50,406,307,407,50,407,306,407,50,407,307,405,407,405,205,307,407,405,201,