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(영문) 대구고등법원 2016.01.22 2015누6096

부가가치세등부과처분취소

Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the following cases, and thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The third column of the judgment of the court of first instance is "each entry in the evidence Nos. 1, 2, and 8" as "each entry in the evidence No. 1, 2, and 8".

Examining the 3rd column column of the judgment of the first instance court, “Non-fluort fact,” “In light of the fact that the Plaintiff did not win, the Daegu bank account under the Plaintiff’s name, and each transaction details (Evidence Nos. 5 and 6) of the new bank account, the entry and withdrawal details of E, which are the children of D and D, are the majority, and the mobile bank transactions of the Daegu bank account under the Plaintiff’s name (Evidence No. 8) using D’s mobile phone also exist, while there exist a number of mobile banking transactions using the Plaintiff’s mobile phone, the bank transactions using the Plaintiff’s mobile phone do not exist.”

2. As such, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.