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(영문) 서울고등법원 2018.11.16 2018누44618
부가가치세 등 부과처분 취소
Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

Reasons

1. The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for partial dismissal as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2 pages 9 " February 17, 2017" shall be changed to " February 13, 2017".

2 pages 15 “each entry of Evidence A 1, 2, 3, and 2, and 15” are written and video of Evidence A 1, 3, 11, 2, and 15.

The 3th 8th 7th 8th 1st 3th 8th 3th 8th 3th 8th 3th 8th 3th 3th 9, 12, and 13th 3th 3th 3th 3th 3th 3th 3th 3th "the testimony of the witness C

The portion from 3rd to 17th of the 16th of the 3rd of the 16th of the 3rd of the 17th of the 17th of the 17th of the 17th of the 204.

The 4th 7th 7th 8th Happed as follows:

“C was declared bankrupt on February 22, 2013 and was granted immunity on October 1, 2013. In this regard, C was declared bankrupt on September 24, 2013 by the court of first instance, and on September 24, 2013, and thus, C did not have to own the Plaintiff’s shares and establish the instant company, but it was the actual owner of the instant company and the Plaintiff was an employee.”

2. The plaintiff's claim should be accepted on the ground of its reasoning.

The judgment of the first instance court is just in conclusion, and the defendant's appeal is dismissed as it is groundless.

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