제조정지처분취소
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 for this part of the reasoning of the judgment of the court of first instance is the same as that of the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and
2. Whether the instant disposition is lawful
A. The plaintiff's assertion (i) The plaintiff supplied alcoholic beverages to the prime distributor under a contract with the prime distributor, and the prime distributor sold them to the consumers.
The Plaintiff is merely a direct transport and delivery of alcoholic beverages to consumers for convenience, not a sale of alcoholic beverages to consumers.
Therefore, it cannot be said that the tax invoice issued by the Plaintiff to the prime distribution is a false tax invoice, or that the tax invoice was not issued even when the Plaintiff supplied the goods to the consumers.
The grounds for suspending a license under Article 15(1)4 of the Liquor Tax Act are premised on the fact that a licensee of alcoholic beverages violated the Punishment of Tax Evaders Act. The Plaintiff only supplied alcoholic beverages according to a contract with Seowon Distribution and issued a tax invoice, and there was no intention to avoid the awareness of the issuance of a false tax invoice or tax, so there was no intention to violate the Punishment of Tax Evaders Act.
Article 3(1) of the “Public Notice on Assignment of Alcoholic Beverages” provides that a manufacturer of alcoholic beverages shall deliver alcoholic beverages only to a person who has received a certificate of alcoholic beverage sales license. As seen above, the Plaintiff cannot be deemed to have delivered alcoholic beverages to consumers. Thus, the Plaintiff cannot be deemed to have violated the instant public notice, and even if the Plaintiff violated the said public notice, the disposition of suspension of license cannot be taken on the ground that the Plaintiff violated the said public notice.
x) Since the plaintiff's interest infringed by the instant disposition is too large, the instant disposition is an illegal disposition that deviates from and abused discretion.
(b) as shown in the attached Form of the relevant statutes;
(c).