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(영문) 서울고등법원 2016.04.29 2015누556

부가가치세부과처분취소

Text

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. The total costs of the lawsuit shall be borne by the Defendants.

Reasons

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal of Chapters 4, 12, 9, and 21 of the judgment of the court of first instance as follows. Thus, it shall be accepted by the main text of Article 8(2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act

“2. Examining the legitimacy of the instant lawsuit ex officio, according to the reference materials submitted by the Defendants on January 27, 2016, the head of Singu Tax Office received a request for correction of each value-added tax of the instant case on January 27, 2016, and revoked ex officio the imposition of each additional tax related to each of the instant value-added tax, and the head of Singu Tax Office ex officio revoked the imposition of each of the instant global income tax in relation to each of the instant value-added tax of the instant case on the same day, and the head of Singu Tax Office ex officio revoked the imposition of additional tax related to the instant global income tax of the instant case on the same day. Thus, the instant lawsuit of this case is to seek the revocation

2. Thus, the lawsuit of this case shall be dismissed in an unlawful manner, and the judgment of the court of first instance which has different conclusions shall no longer be maintained, and the lawsuit of this case shall be dismissed, and it shall be decided as per Disposition by applying Article 32 of the Administrative Litigation Act to the total cost of the lawsuit.