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(영문) 대전고등법원 2020.06.18 2019누11963

영업허가취소처분취소

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

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

Reasons

1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are justified even if the parties' claims are examined by adding the evidence submitted to the court of first instance to the

Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for supplementing the reasoning of the judgment of the court of first instance as stated in Paragraph (2) below or adding the judgment of the plaintiff's argument of the court of first instance as stated in Paragraph (3) below. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence

2.At the second bottom of the altered part, the following shall be added from the second to the sixth end:

In addition, on August 10, 2017, the director of the tax office added 1,892,000 won to the Plaintiff as above. From the second bottom of the Act No. 1 to the first [based grounds for recognition], “the result of this court’s submission of taxation information on the book of duty to taxation by this court” is added.

The term "not later than 10 days" in the fourth 7th , and "not later than 25 days" shall be applied to "not later than 15 days" and "not later than the last day", respectively.

From the fourth end to the fifth end, the phrase “(it shall be recognized that the actual supply was made by taking out and delivering duty-free oil, etc., and if the actual supply was not made by taking the form as if it were sold, it shall not be deemed to have satisfied the requirements for tax exemption or refund)” shall be added at the end of the fifth end.

The "each evidence mentioned above" in the last 5th sentence shall be added to "each of the evidence mentioned above, Gap evidence Nos. 2 and 8 (including numbers; hereinafter the same shall apply)".

“The base of 2017” shall be added to “the base of 2017” in the front of the 6th sentence.

“Maintenance of livelihood” in the first 4th sentence of the 6th sentence shall be added to “as soon as he or she suffers from a disadvantage in business.”

The 6th and 10th and the 6th and the 6th and the 10th.