beta
Case Number of the immediately preceding lawsuit
Changwon District Court 2016Guhap52000 ( October 16, 2017)
Title
Since external defects cannot be deemed to be apparent in appearance, it shall not be subject to the invalidation of the year, and the non-prosecution disposition by the prosecutor shall not constitute the grounds for subsequent revision.
Summary
Even if there is a defect in the disposition of imposition, it shall not be deemed to be an apparent case, and thus, it shall not be deemed to fall under the invalidation of the disposition of imposition, and it shall not be deemed difficult to deem that there is a ground to rectify the post
Related statutes
Article 45-2 of the Framework Act on National Taxes, and reasons for latter cancellation under Article 25-2 of the Enforcement Decree of the Framework Act on National Taxes
Cases
2017Nu10763 Revocation of Disposition Rejecting Value-Added Tax Correction
Plaintiff, Appellant
AA
Defendant, appellant and appellant
○ Head of tax office
Judgment of the first instance court
Busan District Court Decision 2016Guhap52000 Decided 16, 2017
Conclusion of Pleadings
on October 30, 2017
Imposition of Judgment
on January 13, 2017
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 judgment of the first instance court is revoked. ① In the first instance court, the imposition of value-added tax on the Plaintiff on December 4, 2013 and the imposition of value-added tax on the second half-year value-added tax on the Plaintiff on December 4, 2012 is invalid. ② In the first instance, the imposition of value-added tax on the Plaintiff on December 4, 2013 and the imposition of value-added tax on the first half-year value-added tax on the Plaintiff on December 4, 2013 and the imposition of value-added tax on the second half-year value-added tax on the second half-year value-added tax on the Plaintiff on October 5, 2015 are revoked, respectively.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court is the same as that of the judgment of the court of first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.