부가가치세등부과처분취소
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 grounds for the plaintiff's assertion in the trial of the court of first instance while filing an appeal are not significantly different from the contents of the plaintiff's assertion in the trial of the court of first instance, and the judgment of the court of first instance rejecting the plaintiff's assertion is justified even if both the evidence submitted in the trial of the court of first instance and the evidence No. 87 through 94, and evidence No. 95-1, No. 95-2, A, and No. 96 through 100 are examined
Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except for dismissal or addition of some contents as follows. Thus, the court's explanation on this case is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
" May 20, 2013." in the second fourth column of the judgment of the court of first instance shall be " May 20, 2012."
The term "H" in the third part of the judgment of the court of first instance shall be deemed as "stock company L".
The "M" between the fourth sentence of the judgment of the court of first instance shall be raised as "I".
"M" in the fifth session of the judgment of the court of first instance shall be raised as "I".
The judgment of the court of first instance is based on the "Nos. 3 through 82 (including each number)" of "Nos. 3 through 82, 87, and 100 (including each number)" of the 9th one.
Then, the first instance court's 10th "I did not submit" was submitted with Gap evidence Nos. 87, Gap evidence No. 88 (Purchase), Gap evidence No. 89 through 94, Gap evidence No. 95-1, 2, and Gap No. 96 through 100 (the details of each sales and purchase, and the details of each deposit withdrawal) in order to verify that there was a real transaction with the related companies, etc. in the first instance court, but the sales and purchase forms are merely those prepared by the plaintiff. The sales and purchase forms are merely those of the documents prepared by the plaintiff. The sales and purchase details and the details of each sales and purchase and deposit withdrawals are inconsistent with the date and amount of each sales and purchase, and each of the above statements alone are inconsistent with the date and amount of each sales and purchase on the issues tax invoice confirmed as a processing transaction.