logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2016.11.09 2016누43536
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

The first instance court.

Reasons

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as follows. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Of the entry “G” on the second bottom of the part being isolated or added, the term “G” is deemed to read “stock company E”, “I” to read “stock company I”, “I(T)” to read “stock company I”, “I(T)” to read “F”, and “F” to read “F”, respectively.

The third 9-13 acts are as follows.

“E. Meanwhile, on the other hand, on July 23, 2014, the Defendant: (a) deducted the input tax amount from the Plaintiff’s normal purchase of KRW 161,111,50, among the tax invoices received from F; and (b) subsequently corrected the amount of KRW 26,836,092 from the value-added tax for the second period of 2012; (c) on January 29, 2016, the Plaintiff deemed the remainder of KRW 52,454,250 from the tax invoices received from F as normal purchase; and (d) additionally revised the amount of the input tax amount to KRW 8,738,878 from the value-added tax for the second period of 2012 (hereinafter the Defendant’s imposition disposition of KRW 340,207,682 from the value-added tax for the second period of 1,205,306,304,301,287,287,2886,787, etc.

[]Nos. 1, 2, and 7 are added to the 3rd 3rd 14-15 [based grounds for recognition].

Part 6 of the first half of the Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) is added.

The "G" of the 5th, 3, 5, 6 and 9th, shall be raised to "E".

The following shall be added to the 11st page "................."

On February 8, 2012, the Plaintiff appears to have re-transfer 30 million won to the Plaintiff via several companies’ accounts, such as Plulus, AJ, and AK, which were transferred to E. The Plaintiff.

arrow