부가가치세경정거부처분취소
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 court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the dismissal of the corresponding part of the judgment of the court of first instance as follows. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Then, the Plaintiff added the following contents to the 4th 18th 17 “instant request for correction” following the second 16 and 17 “the instant request for correction” (hereinafter “instant request for correction”). (The Plaintiff paid the amount of the instant tax invoice on December 31, 2013 following the issuance of the instant tax invoice from Shee Construction, and filed a final return on the return of value-added tax for the second 2013, the instant tax invoice is “tax invoice consistent with the fact that the date and time of the request for construction cost payment are true.” The Defendant, ex officio after the on-site investigation, issued a notice that the amount of the instant tax invoice would not be deducted on July 15, 201, and the Plaintiff merely accepted the Defendant’s intellectual matters and accepted the instant request for correction ex officio. However, the Plaintiff’s claim that the instant tax invoice adopted the instant construction corporation’s issuance of the instant tax invoice and did not meet the Plaintiff’s actual duty to verify the construction price during the second 2-year period, regardless of the date and time of the Plaintiff’s request for construction payment.