법무사가 기본보수료 외 등기원인증서 작성료, 등록세신고대행료, 교통비를 일괄 지급받은 경우 과세표준[국승]
Suwon District Court 2008Guhap3181 ( October 10, 2009)
Examination Income 2007-0150 ( December 18, 2007)
Where a certified judicial scrivener receives the basic fees for registration certificate, registration tax reporting agency fees, and transportation expenses in a lump sum, the tax base;
A certified judicial scrivener shall be paid for the above services, including the fees for preparing a certificate of registration, a certificate of registration, a seal of approval and a registration fee reporting agency fees, etc., which are paid by the certified judicial scrivener, shall be included in the
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.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of 1,806,50 won for the first term of 202 against the plaintiff on May 1, 2007; the imposition of value-added tax of 1,386,620 won for the second term of 202 on June 1, 207; the imposition of value-added tax of 364,400 won for the first term of 203,80,880,840 won for the second term of 203, imposition of value-added tax of 7,368,030 won for the second term of 204, imposition of value-added tax for 206, imposition of value-added tax of 360,368,00 won for the second term of 204, imposition of value-added tax for 206,360,360 won for the second term of 205,360,94 won for 205.
The reasoning for the court's explanation in this decision is that the plaintiff submitted evidence Nos. 16 and No. 22 of the plaintiff's 16, which seems to correspond to the above stated reasoning, even if it is alleged that the plaintiff should include the second-class judgment from No. 5 of the judgment of the court of first instance. In light of the fact that each of the above documentary evidence was voluntarily prepared by the plaintiff and the time of preparation is unclear, it is the same as the reason for the first instance judgment except for the addition of the above, and therefore, it is citing it in accordance with the main sentence of Article 8 (2) of the Administrative Litigation Act Article 420 of the Civil Procedure Act
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.