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(영문) 서울고등법원 2016.07.20 2015누64383

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

The reasoning of the judgment of this court, which partially accepted the judgment of the court of first instance, is the same as the judgment of the court of first instance except for adding and adding some of the reasons for the judgment as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

7. The 5. to 10. 5. 5. 5. 5. 1.

【A’s representative director N was convicted on June 19, 2015 of the Seoul Central District Court Decision 2014 High Court Decision 2014 Gohap1302 that “The Plaintiff submitted a list of total tax invoices by seller, stating as if he was supplied with the goods, even if he did not receive the goods, at the time of filing the return of the second term portion in 2011 and the first term portion in 2012.”

N appealed Seoul High Court No. 2015No1983, but the court rendered a judgment of conviction. The judgment became final and conclusive around that time.

1) See 7 pages 16, the following shall be added:

【Plaintiff’s signboards and B’s signboards were installed as follows:

) Part B through 20 of the 7th page 16th page 7 is as follows.

【The Plaintiff’s funds were deposited from a refining company, such as the ridge Metal Industry, etc. to the Plaintiff’s deposit account, and transferred the funds to B’s deposit account within ten minutes. B again transferred the funds to the Y company, Z company, AA company, AB company, etc., which is its purchaser. The judgment of the court of first instance is justifiable.

The plaintiff's appeal is dismissed.