1. Revocation of a judgment of the first instance;

2. The Defendant’s value-added tax for the first period of January 6, 2015 against the Plaintiff on January 6, 2015 9,502.

Details of the disposition

The court's explanation on this part is identical to the corresponding part of the reasoning of the judgment of the court of first instance except for the following modifications. Thus, this part is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

▣ 수정하는 부분 제1심 판결문 중

1. D.

Part of paragraph (2) shall be amended from the 17th day of the judgment to the 20th day of the judgment) as follows:

d. Accordingly, on January 6, 2015, the Defendant rendered a decision that the Plaintiff impose (or recover) the value-added tax refund for the first term portion of value-added tax for the year 2010, KRW 9,502,120, KRW 28,775,970, KRW 21,170, KRW 980, and KRW 16,294, KRW 270, KRW 743,340, total amount of value-added tax for the second term portion of the year 2011 (hereinafter “each disposition of this case”).

2) The Plaintiff’s assertion on the legitimacy of each of the dispositions of this case is justifiable, since each of the dispositions of this case is the redemption disposition of the national tax refund to be refunded to the Plaintiff by the Defendant, the purport of each of the dispositions of this case is not affected by the Plaintiff’s objection on each tax payment notice.

However, each tax notice of each of the dispositions of this case states that there is no specific grounds for recovery, and that each of the dispositions of this case is a redemption disposition of national tax refund.

Therefore, each of the dispositions of this case must be revoked because it is erroneous in the procedure of notification.

The court's explanation of this part of the relevant statutes is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Provided, That in the tax payment notice on the refund of national tax refund, the taxpayer shall be liable to pay the amount of the refund of national tax and the specific reasons for restitution, etc. in light of the contents of the written notice.