부가가치세부과처분취소
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1.
The reasoning of this court's judgment is as follows, except for adding the following to the end of the 7th judgment of the first instance court at the 7th judgment, and therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
【The Defendant’s Sung Metal Co., Ltd., Ltd., another customer of the Plaintiff (hereinafter “Masan Metal”)
() Although the unit price for the waste consent purchased from E is significantly low compared to the unit price for the waste consent purchased from E, it cannot be deemed that the difference is significantly high, and according to the written evidence Nos. 13 and 14 of the Plaintiff’s maximum purchase price for the waste metal is smaller than that of the Plaintiff, so it is reasonable in the first instance judgment of the first instance court, as alleged by the Plaintiff, that E is the primary collector, while the gender metal is the third collection, and that the purchase price for the waste from E is relatively low.
All appeals by the defendants are dismissed.