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(영문) 서울고등법원 2016.05.12 2015재누166
종합소득세및부가세부과처분취소
Text

1. All of the lawsuits filed by the plaintiff (the plaintiff for retrial) against the defendant (the defendant for retrial of this case) shall be dismissed.

2...

Reasons

1. The following facts, which have become final and conclusive in the judgment subject to a retrial, are apparent or apparent in records in this court.

The Plaintiff, as the representative of Jongno-gu Seoul Metropolitan Government Jongno (the opening date and time of business: November 1, 2001), reported global income tax for 2004 and value added tax for 2 years 2004, based on the purchase tax invoice 28 copies of the purchase tax invoice of KRW 571,312,00 (hereinafter “the purchase tax invoice of this case”) received from Co., Ltd. (hereinafter “D”), the purchase amount of KRW 571,312,000 (hereinafter “the purchase tax invoice of this case”) shall be included in the necessary expenses, and the said global income tax and value added tax shall be subject to the deduction of the input tax amount.

B. The director of the Seoul Regional Tax Office confirmed the purchase tax invoice of this case as the purchase tax invoice purchased from data, and notified the Defendants of the taxation data on the basis of the above taxation data. On April 2, 2007, the director of the Seoul Regional Tax Office issued a correction and notification of the value-added tax for the second period of 2004 as KRW 82,217,50 (hereinafter “instant additional disposition”). On September 1, 2008, the director of the Seoul Western District Tax Office issued a correction and notification of the value-added tax for the second period of 2004 (hereinafter “instant additional disposition”). On September 1, 2008, the director of the Seoul Western District Tax Office added the amount equivalent to the face value of the purchase tax invoice of this case to necessary expenses, and corrected and notified the comprehensive income tax for the year 2004 as KRW

(hereinafter “instant imposition disposition of income tax”). C.

On July 23, 2007, the Plaintiff filed an objection against the instant supplementary details and disposition, but the same year.

9. 20. The appeal was dismissed on November 7, 200. However, on December 28, 200, the plaintiff filed an objection after 90 days from the delivery of the notice of the supplementary statement and disposition of this case. D.

On November 11, 2008, the Plaintiff filed an objection against the instant disposition of imposing the income tax, but was dismissed on December 23, 2009, and requested the National Tax Tribunal for a trial on March 2, 2009, but the same year.

4. 30.

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