부가가치세 매입세액 공제 및 가산세 처분 취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1..
1. As stated in the purport of the claim, the Plaintiff filed an application for revocation of value-added tax on November 19, 2012 against the Plaintiff, and filed an application for revocation of each of the above dispositions, claiming that the Defendant rendered the instant disposition on January 2, 2013. On November 19, 2012, the court of first instance dismissed the part of the claim for revocation against the rejection of the application for revocation of value-added tax on the first term portion of value-added tax for the first term of November 2012 among the instant lawsuit, on the ground that there is no evidence to support the Defendant’s refusal of the application for revocation of value-added tax on the Plaintiff on November 19, 2012, and dismissed the part of the claim for revocation of the instant disposition.
As to this, the Plaintiff appealed only on the part of the claim for cancellation of the instant disposition, the subject of adjudication by the court is limited to the claim for cancellation of the instant disposition.
2. The reasons why this court should explain concerning this part of the reasons for the decision of the court of first instance are the same as the corresponding part of the reasons for the decision of the court of first instance (Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. 3. The reasons why this court should explain concerning this part of the disposition of this case is legitimate are the same as the corresponding part of the reasons for the decision of the court of first instance (Articles 6 through 15, 17 through 18, 17 through 18, and 3. The corresponding part of the disposition of this case). Thus, the reasons for this court's explanation are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
4. In conclusion, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.