부가가치세부과처분취소
1.The judgment of the first instance shall be modified as follows:
Among the instant lawsuits, value-added taxes and additional taxes for the first term of January 2012 are 16.
Details of the disposition
The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The Plaintiff’s summary of the instant disposition is legitimate, and this part of the reasoning of the judgment of the court of first instance is identical to the corresponding part of the reasoning of the judgment of the court of first instance. As such, this part of the reasoning is cited by Article 8(2) of the Administrative Litigation Act and the text of
The court's explanation of this part of the relevant statutes is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
However, the reason why the court should explain this part of the non-deduction of the input tax amount related to the land is the same as that of the corresponding part of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
(2) In the instant case, the grounds for the court’s explanation on this part of fact-finding are as stated in the corresponding part of the judgment of the first instance, except for the following modifications, and therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
▣ 수정하는 부분 제1심 판결의 이유 중 ‘2. 다. (2) (가) 5)항’ 부분(제1심 판결문 7쪽 20째줄부터 8쪽 17째줄까지)을 다음과 같이 수정한다. 『5) 그 후 체결한 이 사건 ② 용역계약은 이 사건 지구개발사업의 실시계획을 승인받기 위하여 관할 관청에 제출할 서류의 준비 등에 관한 것으로서, 소외 회사가 원고에게 ‘이 사건 지구개발사업에 관한 실시설계 및 실시계획의 수립과 지구단위계획 및 각종 인허가에 필요한 기술적인 용역’을 제공하고, 원고는 이에 대한 대가로 7억 8,000만 원(부가가치세 별도 을 지급하는 것을...