부가가치세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the judgment of this court for the acceptance of the judgment of the first instance is the same as that of the judgment of the first instance, except for the addition of the following contents, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article
The following shall be added to the part in the first instance court's decision No. 6 of the first instance court's decision that "it is impossible to interpret a reduction":
【The Plaintiff appears not to have leased any other house than this case’s apartment, and the Defendant did not register its business as a real estate leasing business. 【The Plaintiff had already concluded a lease contract prior to the conclusion of the lease contract with typhoon C&D, and thus, the lease of the apartment of this case’s apartment shall not be deemed a temporary lease.” However, although the sales agency service contract was concluded around October 201 and the highest of the lease contract for the apartment of this case was concluded on October 7, 201, it cannot be concluded that the above lease contract was concluded prior to the sales agency service contract, and even if the above lease contract was concluded prior to the sales agency service contract, it cannot be concluded that the above lease contract was concluded on October 7, 201, and most of the remaining lease contracts were concluded after the sales agency service contract was concluded, and the Defendant also asserted to the effect that “the lease contract for the purpose of sales of the apartment of this case is more appropriate,” it is difficult to view it as a temporary lease contract for this case’s apartment of this case’s apartment.
2. If so, the plaintiff's claim should be quoted on the ground of its reasoning, and the judgment of the court of first instance is legitimate on the ground of its conclusion, and thus the defendant's appeal is justified.