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(영문) 대구고등법원 2015.01.09 2014누5294
부가세 및 법인세 부과처분취소
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 first instance court.

Reasons

1. The grounds for the plaintiff's assertion in the trial while filing an appeal for the citing the judgment of the court of first instance are not significantly different from the contents of the plaintiff's assertion in the court of first instance, and the judgment of the court of first instance rejecting the plaintiff's assertion is justified even if all the evidence submitted in the court of first instance and the statements in Gap's evidence and evidence submitted in the court of

Therefore, the court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, except for the addition or dismissal of some contents as follows. As such, it refers to Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

"No. 1 and No. 3 shall be added to the grounds for recognition of the last sentence of the first instance judgment."

The third fifth sentence of the first instance court's decision " January 18, 201" is referred to as " January 8, 2011."

The "Plaintiff" at the last 7th decision of the court of first instance shall be considered as "B".

2. In conclusion, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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