이 사건 거래가 전부 가공거래이고 이 사건 매출이 전부 원고의 매출임을 전제로 하는 이 사건 처분은 위법함 [국패]
Cheongju District Court 2010Guhap1786 (O1, 2013)
The instant disposition, which is based on the premise that the instant transaction was completely processed and entirely sold by the Plaintiff, is unlawful.
(See the judgment of the court of first instance) The entire processing transaction of this case or the entire sales of this case are insufficient to recognize that the entire sales of this case are the plaintiff's sales, and there is no other evidence to acknowledge it, and the disposition of this case on the premise that the entire sales of this case are all processed transactions and the entire sales of this case cannot be deemed unlawful, so
(Cheongju)Revocation of revocation of the imposition of global income tax and value-added tax;
KimA
Head of Dong District Office
Cheongju District Court Decision 2010Guhap1786 Decided April 11, 2013
November 20, 2013
December 18, 2013
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On June 10, 2009, the Defendant revoked each disposition of the value-added tax for the first term portion of the year 2006 against the Plaintiff, the value-added tax for the second term portion of the year 2006, the value-added tax for the first term portion of the year 2007, the value-added tax for the second term of the year 2007, the OOO for the second term of the year 2007, the OO for the value-added tax for the first term of the year 2008, the OO for the global income tax for the year 2006, and the global income tax for the global income tax for the year 207.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this Court concerning this case is the same as that of the judgment of the court of first instance except for the following cases. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
○ The 5th written judgment of the first instance court "the plaintiff and the B, etc." shall be applied to "the plaintiff, etc.".
2. Conclusion
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.