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(영문) 서울고등법원 2017.06.14 2016누67310
부가가치세등부과처분취소
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 grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and even if the evidence submitted in the court of first instance shows witness D's testimony, the fact-finding and judgment of the court of first instance are justified.

Therefore, the reasoning of the judgment of this court is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of

2. In conclusion, the judgment of the court of 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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