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(영문) 부산고등법원(창원) 2016.08.10 2014누11987

부가가치세부과처분취소

Text

1.The judgment of the first instance shall be modified as follows:

On December 3, 2012, the defendant extended to the plaintiff on December 3, 201, from the year of 207.

Reasons

1. "The grounds for the judgment of this court citing the judgment of the court of first instance";

2. Determination as to the defense of this safety;

3. By up to the date of the determination on the merits, the corresponding part of the judgment of the first instance is used or added as follows and the determination on the addition of the defendant's arguments in the trial of the first instance is as stated in the corresponding part of the judgment. Accordingly, it shall be quoted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. [the parts to be used or added] “597,602,100 won” in Part 6 of the 4th 6th 6th 5th 5th 5th 5th 5, “597,612,100 won” in the aggregate of the corporate tax column in the 7th 7th 7th 7th 5th 7th 7th 5th 2,000 won “331,246,68 - 209 - 146,2097 - 2097,3015 - 2097 - 2097,20961.

At the bottom of the 16th century, the following shall be added to the 4th and 3th (3. d. 4 of the grounds for the judgment of the first instance). 【Justifiable corporate tax amount (including additional tax; hereinafter the same shall apply) calculated without including necessary expenses, such as corporate tax notified, welfare expenses, etc., in deductible expenses, and the notified tax amount and the reduced tax amount subject to reduction, which is the difference between the legitimate corporate tax amount and the above reasonable corporate tax amount, are not disputed between the parties.

(1) 69,00,002,408 99,709,309,709,309,709,307,325,325,914 (this tax year 7,975,975,000,000,000,000,000 69,06,000,000,0000 69,06,000,006,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00,00,000,00,00,00,00,000,000,00,000,00,000,00,000,00,000