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(영문) 서울고등법원 2016.07.13 2015누62318
부가가치세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

Judgment of the first instance.

Reasons

The court of first instance rejected the lawsuit seeking revocation of the respective amount of value-added tax for the second term portion in 2007, the second term portion in 2008, the second term portion in 2009, and the first term portion in 2010, and the second term portion in 2007.

Therefore, the scope of this court's adjudication is limited to the part against the plaintiff.

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

6. From the 6th to 7th under the table, the part of the 6th to the 2nd 7th 2nd , “whether the part of the instant lawsuit seeking revocation of the decision of correction that reduces the principal tax is legitimate” is deleted, and from the 7th to the 20th 7th 7th 1st 20 to the “2.”

At the bottom of the 10th page, “The average monthly earned income received by G was much higher than the earned income received by P, W, N, Q, etc. as the representative director of the Plaintiff.”

At the bottom of 10, “N” shall be added from March 15, 2008 to March 23, 2010.

11.On the 6th page “P” added “from April 20, 2006 to June 23, 2007, at the time of establishment by establishing the Plaintiff with X.”

12. Three pages 12. The following shall add “B No. 18”:

15 at the bottom of 15 up to 5:

(9) The Seoul Administrative Court Decision 2015Guhap58034, which was the head of the business headquarters of the corporation V (the plaintiff is the corporation C and the defendant are the corporation of Seocho District Tax Office's witness examination).

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