간이과세자에 해당하는지 여부[국승]
Incheon District Court 2008Guhap741 ( December 18, 2008)
Review Division 2007-0279 ( October 22, 2007)
Whether it is a simplified taxable person
An entrepreneur who has another place of business not subject to the application of simplified taxation shall not be subject to the application of simplified taxation.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the court of first instance shall be revoked. The decision of the court of first instance shall be revoked by the head of the tax office of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch.
The reasoning for this Court’s explanation is as follows, except for the rejection of the Plaintiff’s evidence No. 19, which is insufficient to acknowledge the Plaintiff’s assertion due to additional documents submitted at the court of first instance, and therefore, it is identical to the reasoning of the first instance judgment. Thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 4
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.