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(영문) 대전고등법원 2015.07.02 2014누12664
부가가치세부과처분취소
Text

1. The remainder of the judgment of the first instance, excluding the invalidated part due to the reduction of claims in the trial;

Reasons

1. In the first instance court, the Plaintiff filed a claim against the Defendants for the revocation of the entire imposition of each value-added tax (the main tax and the additional tax) indicated in the separate sheet of taxation disposition, and the first instance court rendered a judgment that fully accepts the Plaintiff’s claim.

In relation to this, the Defendants filed an appeal. The Plaintiff reduced the claim as stated in the purport of each disposition of value-added tax imposed by the head of Seo-gu Daejeon District Tax Office on March 20, 2015 to the effect that the Plaintiff only maintains the claim for all of the principal tax and the additional tax among the disposition of imposition of value-added tax imposed by the head of Si/Gun/Gu, the main tax among the disposition of imposition of each value-added tax imposed by the head of Si/Gun/Gu Office, and the claims for all of the principal tax and the additional tax among the disposition of imposition of each value-added tax imposed by the head of Si/Gun/Gu, the entire principal and the additional tax among the disposition of imposition of each value-added tax imposed by

Therefore, among the judgment of the court of first instance, the part for which the plaintiff voluntarily withdrawn from the trial [1.2,872,20,890 won in total among the principal taxes listed in the separate sheet of attached Table 1 attached to the head of Seo-gu Daejeon District Tax Office (= 5,466,683,071 won - 594,462,181 won - 594,471 won in total)] of the imposition of value-added tax listed in the separate sheet of attached Table 3 attached to the head of the defendant public tax office, 4,836,891 won in total (350,483,665 won in total - 345,646,74 won in total) of the principal taxes listed in the separate sheet of attached Table 1 attached to the head of Seo-gu District Tax Office, 208 through 2011 to 201, 201 to 2714, 201.

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