부가가치세환급청구거부처분취소
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.
The reasons for this decision are as set forth in the first instance judgment.
(1) The Plaintiff asserts that the first instance court failed to make a decision as to the Plaintiff’s primary assertion by misunderstanding the Plaintiff’s claim that the Plaintiff would not be subject to value-added tax, and misunderstanding the Plaintiff’s claim that the Plaintiff would not be subject to value-added tax, among the houses in excess of national housing scale, should be subject to the deduction of the input tax amount related to the area of the general housing and commercial buildings, and thus, rejected the Plaintiff’s primary assertion. However, the first instance court’s decision is to purport that the Plaintiff could not be seen as having acquired the ownership tax related to the area of the housing and commercial buildings for which the Plaintiff would be supplied from the members of the association, regardless of whether or not the Plaintiff could be deemed to have acquired the land of the housing and commercial buildings for which the Plaintiff would be subject to the newly built of the housing and commercial buildings for which the Plaintiff would be exempted from the input tax amount to be deducted pursuant to Article 104-7(3) of the former Restriction of Special Taxation Act,
If so, the plaintiff's claim of this case shall be dismissed due to the lack of reason, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit