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(영문) 서울고등법원 2015.08.20 2014누72493

부가가치세등부과처분취소

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

1..

Reasons

1. As stated in the purport of the claim, the Plaintiff filed a claim seeking nullification of the imposition of value-added tax 19,998,060, which was imposed by the Defendant against the Plaintiff on January 2, 2006 through February 2012 and the imposition of global income tax in 2008 through 2012 (hereinafter “revision tax amount”), and filed a claim for revocation of the remaining imposition of value-added tax 19,998,060, which was imposed on the Plaintiff. The court of first instance confirmed that the imposition of value-added tax 19,998,060, which was imposed by the Defendant on the Plaintiff, was null and void, and declared that the remaining imposition of value-added tax is revoked, and that the part seeking revocation of the imposition is dismissed all of the Plaintiff’s claims.

This Court's decision is limited to the imposition of value-added tax on February 2, 2006 through February 2, 2012 and the claim for revocation of the imposition of global income tax in 2008 through 2012.

2. The reasoning of the judgment of the court of first instance is the same as the corresponding part of the judgment of the court of first instance (the disposition imposing value-added tax for two years or more from 2006 to 2012 and the disposition imposing global income tax for two years or more from 2008 to 2012), with the exception of adding “non-permanent” to Article 19 of the 9th 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.

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