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(영문) 서울고등법원 2017.06.29 2016누37562

부가가치세부과처분취소

Text

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.

Reasons

1. The reasoning of the judgment of the court of first instance is as follows, except for the addition of some contents, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

The following shall be added to the 7th judgment of the first instance court, the 7th judgment of the first instance, “not submitted”.

【A evidence No. 22 is merely a part of the Plaintiff’s transaction statement on the Plaintiff’s account in the Plaintiff’s name of 17, and it is difficult to believe it as it is, as it is, merely because the Plaintiff voluntarily puts the use on the side of the Plaintiff’s transaction statement on the Plaintiff’s account. Moreover, it is insufficient to recognize that the relevant withdrawal amount is in accordance with the E’s instruction or expenses incurred in the operation of the workplace, and it is insufficient to recognize that only the descriptions of the evidence Nos. 23 and 24 are not the Plaintiff, for the period from February 1, 2013 to May 31, 2014)

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.