부가가치세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. As to this case, this court's explanation is the same as the reasoning of the judgment of the court of first instance except for the following parts among the reasons for the judgment of the court of first instance, and thus, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The marble part of the first instance judgment shall be deleted from the 20th to the 3rd one.
The fourth part of the first part of the judgment of the court of first instance can be recognized, and the following parts to nine shall be added as follows:
According to this, the Plaintiff may be deemed to have received discount sales at KRW 1.6 billion, not from B, the sale price of the instant officetel under the instant sales contract (supply price), and there is room to view that there was a separate legal relationship as to the sales and operation of the instant officetel between B and D as its operator solely on the basis of the written evidence Nos. 4 through 10 and the evidence No. 4, and it is difficult to deny the Plaintiff’s aforementioned discount sales. The Plaintiff’s argument is without merit. Thus, the judgment of the first instance court is dismissed as it is without merit, and it is so decided as per Disposition by the assent.