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(영문) 서울고등법원 2017. 06. 29. 선고 2016누79016 판결

부가가치세등부과처분취소[국승]

Title

Disposition Imposing Value-Added Tax

Summary

Appropriateness of a disposition imposing deposits and delivery fees on the Plaintiff’s income;

The contents of the judgment are the same as attachment.

Cases

2016Nu79016 Revocation of Disposition of Imposition of Value-Added Tax, etc.

Plaintiff

*

Defendant

Masan Tax Office et al.

Imposition of Judgment

on October 29, 2017

Text

1. The plaintiff's appeal against the defendants is dismissed in entirety.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. On May 12, 2014, the director of the tax office of Msan shall revoke the judgment of the plaintiff 2010

The imposition of each value-added tax on KRW 18,083,940, KRW 20,270, KRW 23,000, KRW 110, and KRW 10,953, and KRW 100, which shall accrue for the year 2012, and the imposition of each global income tax on KRW 22,906,01, KRW 010, KRW 3,441,710, and KRW 50,473, and KRW 130, which shall accrue for the year 2012, shall be revoked. The imposition of each global income tax on KRW 235,710,00, which shall accrue for the Plaintiff on March 1, 2014 by the head of the relevant high-sea tax office is revoked. The imposition of each global income tax on KRW 22,90,00, KRW 235,500, which shall accrue for the year 2014.

Reasons

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows. Thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Parts to be added

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In addition, "the same shall apply)" shall be added.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal against the defendants is dismissed as it is without merit.