부가가치세경정거부처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. The grounds for the judgment of this court partially citing the judgment of the court of first instance are as follows: “The developments leading to the disposition of this case” and “the lawfulness of the disposition of this case
(a) argument of the Parties;
(b) relevant laws and regulations;
C. In addition to the addition of some of the following, the part for recognition is identical to the corresponding part of the reasoning of the judgment of the court of first instance (Articles 8(2) and 420 of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
The following shall be added under the third list of the judgment of the first instance:
The contents of logistics services shall include, through a collaborative entity's own logistics delivery agency, the following: < Amended by Presidential Decree No. 17770, Dec. 1, 2008>:
4. In the case of goods stored in inventory and insurance 2), the trustee (logistics agency) shall deliver the goods to be leased (TC) which are simply via the logistics center of the trustee to the 3 p.m. daily d-1 day, and the goods to be leased (DC) which are delivered after being stored in the logistics center to the d-2 p.m. on the D-2 p. day.
In addition, among low temperature products, DC products are released only to the goods confirmed by no later than 1:00 am in the D-1:00, and TC shall release them only to the goods confirmed by no later than 1:00
(D: delivery date) . 3) The trustee shall put into storage and manage the goods based on the following subparagraphs:
(1) A tallying and inspection of previous products shall be conducted in the storage of a normal and low temperature product, and matters instructed by the truster shall be performed when any abnormal product is discovered.
(2) When suffering from ordinary temperature and low temperature DC products, it shall be operated by pathirs for management of goods by sheet.
5) The amount of inventory held in the logistics center of the consignee shall be 12 days’ average daily quantity of delivery (TC and DC total quantity) and, if above, shall be conducted through mutual consultation. 6) The consignee omitted 7 shall conduct regular inventory inspections on the basis of the subparagraphs.