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(영문) 서울고등법원 2017.05.16 2016누70644
부가가치세 및 법인세 부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance except for the following additional or further portions, and thus, it shall be cited 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.

9 at the bottom of the second judgment of the first instance.

(1)‘The following is added: The payment date of the down payment KRW 1.3 billion; the first part of the intermediate payment KRW 900 million on Aug. 30, 2009; KRW 500 million on Oct. 25, 2009; the remainder of KRW 20 billion on Dec. 20, 2009; and the agreement on the payment method of the instant yachts on Feb. 27, 2010 is as follows:

c) The Plaintiff agreed to receive KRW 1.4 billion from December 20, 2009, and paid KRW 660 million from February 28, 2010, and KRW 740 million from February 28, 2010, with respect to the sales agency service for the sales agency for the sales agency for the instant yacht with B on the same day. The Plaintiff agreed to immediately pay the said fees to the Plaintiff upon receipt of the payment from C at the time of payment. The Plaintiff was 50 million from the 7th part of the judgment of the first instance.

“The following shall be added:

The Plaintiff asserts that the first payment date of the sales agency fee is as of December 20, 2009, which is the second intermediate payment payment date of the sales agency fee, and the remainder payment date of the sales agency fee is stipulated as of February 27, 2010, which is the remainder payment date of the sales agency fee of the previous sales contract, and thus, it is difficult to recognize that the agreement on the payment date of the sales agency fee of the instant yacht is attached to the condition that the payment of the sales agency fee of the instant case is an installment.

In addition, it is difficult to believe in light of the terms of the agreement on the payment of the sales agency fee for the instant yacht.

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