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(영문) 서울고등법원 2016.10.20 2015누68040

환급금등지급청구의 소

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1. Of the judgment of the court of first instance, the plaintiff's claim for the payment of value-added tax against the defendant Republic of Korea in 2007.

Reasons

Basic Facts

From 2006, the Plaintiff: (a) while carrying out the business of newly constructing and selling the main multi-purpose apartment of 506 households in the vicinity of Ulsandong-gu, Ulsan Metropolitan City, the Plaintiff reported and paid the value-added tax from the first to the first period of 2007 year 201; (b) on April 5, 201, the sales contract for 142 households was cancelled; and (c) on August 3, 201, the Plaintiff issued the revised tax invoice on June 9, 201; (d) filed an application for rectification of value-added tax with the head of Samsung District Tax Office from the first to the first period of 2011; (e) withdrawn on September 16, 2011; and (e) repeated the receipt and withdrawal thereafter.

On April 19, 2012, the Plaintiff finally filed an application for rectification of value-added tax with the Head of Samsung Tax Office from the first to the first period of the year 2007 to the first period of the year 2011.

(hereinafter referred to as “instant claim for correction.” On July 19, 2012, the head of Samsung District Tax Office is scheduled to determine the amount of income and the amount of refundable tax, such as attachment in connection with a request for the correction of value-added tax. After reviewing, if there is any fact different from the fact, the time of vindication. Refundable tax amount (after deducting the notified tax amount): 4,001 million won, and the amount may vary according to the result of the examination in progress, such as the calculation method of the input tax, etc., (one page of evidence A), and (681, 518, 125, 207, 507, 530, 530, 208, 208, 194, 208, 305, 208, 208, 301, 408, 208, 305, 208, 208, 209, 3014, 2083, 208.