(영문) 서울고등법원 2010. 5. 27. 선고 2009누35605 판결[부가가치세부과처분취소][미간행]
Plaintiff 1 and two others (Attorneys Choi Jae-young et al., Counsel for the plaintiff-appellant)
The director of the tax office
Seoul Administrative Court Decision 2008Guhap35354 decided October 22, 2009
April 27, 2010
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance court shall be revoked. On October 11, 2007, the defendant revoked each disposition of value-added tax imposed on the plaintiffs as shown in the attached tax statement.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows: "204Du9917," "204du9917," "2004du9197," and "the fifth fifth fifth and third parts of the judgment of the court of first instance," and the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except where the plaintiff addss the following judgments with respect to the matters asserted in the court of first instance. Thus, this is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
“The Plaintiff was divided into a certified tax accountant’s office and a shopping mall’s office without delivering the revised report to each individual merchant, and the Plaintiffs were unable to file the revised report on their selective issuance of the revised report to each individual merchant. As such, each of the instant taxation dispositions is unlawful. However, the Plaintiffs asserted that “the Defendant was notified of the revised report on value-added tax on May 2007” at the complaint, but the Plaintiffs submitted the revised report as evidence (Evidence A 2-1) and the Plaintiffs were able to receive the revised report, and even if they did not receive the revised report, it cannot be deemed that each of the instant taxation dispositions was unlawful.”
2. Conclusion
The plaintiffs' claims in this case are all dismissed due to the lack of reasonable grounds, and the judgment of the court of first instance is just in its conclusion, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.
[Attachment]
Judges Yoon Jae-ap (Presiding Judge) (Presiding Justice) Kim Jong-sik