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(영문) 서울고등법원 2017.12.19 2017누65694

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 for the court’s explanation concerning this case is as follows: “40,654,40 won” under the second sentence of the judgment of the court of first instance shall be dismissed as “40,653,30 won”; “in the process of the instant lawsuit” under the third sentence shall be deleted; “(D shall not be an motive)” under the fourth sentence below, and “(D shall be sentenced to two years of suspension of execution for eight months of imprisonment with prison labor for violating the Industrial Safety and Health Act, etc. from the Incheon District Court’s Branch Branch on April 9, 2014. The Plaintiff filed a complaint against D on August 27, 2015 under the suspension of the execution of the Plaintiff’s claim is identical to the reasons for the judgment of the court of first instance, except for the addition of the following determination as to the Defendant’s assertion, it shall be cited under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The Defendant asserts that the Plaintiff’s husband E has been actually involved in the operation of B by means of making transactions with B through an individual entity (I and J) after the Plaintiff’s husband E raised capital, etc. and establishing B with the type D. Thus, the Plaintiff, who is the wife, cannot be deemed to be a shareholder of B in the form of B.

The following circumstances, which are acknowledged as being comprehensively combined with the purport of the entire pleadings in the statements in evidence Nos. 18 and 19, namely, D and E, in conformity with D and E, stating, “D and E jointly establish and operate B, and D independently operates construction equipment leasing business, and D and their wife F were paid annual benefits from B, but the Plaintiff and E were not paid benefits from B, and E were retired from the audit status of B on March 10, 207, and E was also retired from the audit status of B on December 18, 2013, prior to each of the instant dispositions, with claims against the Korea Land and Housing Corporation as preserved bonds (Ycheon District Court Decision 2013Kadan1094, and around June 2015, 2015).