업무정지등처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The Plaintiff’s ground of appeal citing the judgment of the court of first instance is not significantly different from the allegations in the court of first instance, and the fact-finding and judgment of the court of first instance are deemed legitimate even if the allegations were re-examineed with the evidence
Therefore, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of part of the grounds of the judgment of the court of first instance or supplementation of such judgment as stated in the following Paragraph 2. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420
2.The following shall be added to the end of the second parallel 4th:
“C(B) has mainly purchased recyclable waste in solid or apartment complexes, etc. and exported them to a foreign country.” The second part of Section 9 of the “Additional Tax, etc., including Additional Tax, shall be applied to “including 93,030,814 won”.
Article 61(5) of the Value-Added Tax Act (i.e., mistake that D et al. constitutes a simplified taxable person subject to Article 61(5) of the Value-Added Tax Act, and the purchase amount of KRW 484,505,00 from D et al. is stated in the item “excluding the obligation to receive verification of eligibility” of the certificate of bona fide return.
The part of the fifth to the sixth to the sixth to the third is reasonable. The part of the fifth to the fifth to the following:
In full view of the aforementioned relevant provisions of the Certified Tax Accountant Act, the Income Tax Act, etc., duties of certified tax accountants, and the purport of the system of verifying bona fide return, etc., a certified tax accountant delegated by a taxpayer to perform his/her duties is not sufficient if he/she simply performs his/her duties according to a taxpayer’s instructions, but is independent so that taxpayers can faithfully perform their duties by examining and examining data of taxpayers with public nature as a tax specialist, providing appropriate explanation and advice to him/her,