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(영문) 서울고등법원 2018.11.29 2018누60832

세금계산서불성실가산세 부과처분취소 청구의 소

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1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance, which cited the reasoning of the judgment, is the same as that of the judgment of the court of first instance, except for the following cases, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The respective parts of "the beginning of May 201 through June 7, 2016" shall be described as "the beginning of June 7, 2016" respectively.

Under 5, the part "by September 30, 2016" up to 4 lines shall be read as "by August 31, 2016".

7 The portion of “No. 17” in the 7th line shall be raised with “No. 21”.

2. Conclusion, the first instance judgment is justifiable, and the Plaintiff’s appeal is dismissed as it is without merit.