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(영문) 서울고등법원 2016.10.27 2016누54031
법인세등부과처분취소
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

The reasoning of the judgment of the court of first instance is as follows, with the exception that the part of the judgment of the court of first instance is dismissed or deleted, and that of the plaintiff's assertion of appeal is added by Paragraph (2) below, and therefore, the reasoning of the judgment of the court of first instance is identical to that of the court of first instance. Thus, this is cited by Article 8(2) of the Administrative

Part 3, from Part 17 to 20, " was changed."

Part 8, Chapters 14 through 17 are as follows.

(B) In the first instance trial, the Plaintiff asserted that, in the event of late payment of the price of the goods from the customer, the Plaintiff issued a tax return and reported the sales of the goods accordingly, and thereafter, the Plaintiff filed an excessive report on the sales of the goods at the time of the receipt of the subsequent payment of the sales amount. However, the Plaintiff withdrawn the above assertion on the ground of mistake in the appellate trial.

Part 8, 20, 21. Part 7 " also deleted from Part 9 to 11." Part 9. Part 15 " also deleted from Part 9. The plaintiff's argument on the appellate court's imposition of corporate tax and value-added tax, and transaction part with E among the notice of change in income amount 1.8.27. 8. 27. 8. 27. 8. 20, 201, the plaintiff's tax invoice of KRW 6,720 x 54.5 x 5. 36. 5. 8. 20, 207. 9, 207. 7. 8. 9, 206, 207. 196,410

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