부가가치세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
(1) On Chapter 4, the following shall be added to "the point reported and paid":
[In addition, the plaintiff seems to have used the expression "a sales contract in the construction process of the building" in the sales contract for the first and second houses in order to conceal the completed building even after transferring it to the plaintiff. (A) In addition, in the sales contract for the second houses, the expression "a newly constructed building" (No. 22-1) was used respectively in the sales contract for the second houses. (B) In 12, the term "the year 2003, 2005 portion" was read as "the year 2004, 2006 portion".
2. Thus, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.