주민세(법인세분) 주민세(특별징수분)부과처분무효확인
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, except for adding the following judgments to the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. The Plaintiff’s additional determination sought confirmation of the imposition of value-added tax against the Plaintiff (Seoul District Court Decision 2015Guhap1179, Seoul High Court 2016Nu41363, and Supreme Court Decision 2016Du51825). However, the Plaintiff’s request was dismissed, but the Plaintiff’s objective fact-finding is re-written due to the receipt of the Plaintiff’s tax invoice issued to the New World Industry Development Co., Ltd. (hereinafter “New World Industry Development”) as basic data for the imposition of value-added tax, etc., the Plaintiff asserts that the said imposition of value-added tax, etc., as well as the invalidity
However, in the preceding case, the Plaintiff’s representative stated that “The value-added tax was omitted for the construction cost of KRW 561,424,000 for the payment of KRW 7,150,000 from the development of the new global industry without issuing a tax invoice only for the portion of KRW 7,711,424,00,000 for the construction cost,” and that “The Plaintiff issued only a tax invoice of KRW 7,150,000 for the development of the new global industry as a customer in 202 and 2003; ③ The parties related to the development of the new global industry were also required to pay KRW 7,71,424,00 for the construction cost,” and the Plaintiff’s claim was dismissed.
In addition, it is clear that there is a possibility of the end to find any defect in the disposition imposing the value-added tax after re-examination of the tax invoice, etc. issued by the Plaintiff on the part of the development of the new global industry.