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(영문) 대구지방법원 2018.05.25 2017구합21861
주류판매업면허취소처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. 1) The Plaintiff is a company that acquired a license for alcoholic beverage sales business (a license for import alcoholic beverage wholesale business) on June 1997 and runs an import alcoholic beverage sales business (a license for import alcoholic beverage sales business). 2) B is the Plaintiff’s actual manager, and attached Form 2

1. Each company listed in the list is the company that supplies alcoholic beverages to the Plaintiff.

B. 1) The Daegu regional tax office tracking and investigating the Plaintiff’s distribution process from February 9, 2017 to March 30, 2017. As a result, the Plaintiff issued a false tax invoice regarding KRW 2.96 billion out of the total sales amount of KRW 14.7 billion to KRW 2,000,000,000 from February 2, 2015, and confirmed that the Plaintiff sold alcoholic beverages to C without a license for alcoholic beverage sales business. 2) Accordingly, the Daegu regional tax office notified the Defendant of the taxation data following the above tax investigation.

C. On June 8, 2017, the Defendant revoked the Plaintiff’s license for alcoholic beverage sales business (hereinafter “instant revocation disposition”) following the hearing procedure (hereinafter “instant revocation disposition”).

2) As a result of the investigation of tracking the distribution process of alcoholic beverages by the Daegu regional tax office, the importing alcoholic beverage wholesalers are in violation of Article 15(2)4 of the Liquor Tax Act (violation - the amount of violation 10/100 or more of the total sales of alcoholic beverages in relation to the supply of alcoholic beverages) and Article 9 of the Liquor Tax Act, Article 24 of the Liquor Tax Act and subparagraph 3 of the Schedule (the designation of a license for a sales business, the designation of a violation of the scope and conditions of a license - the sale business license - the sale of alcoholic beverages to a non-licensed seller) of the Liquor Tax Act, and thus, they violate Article 15(2) of the Liquor Tax Act and Article 30 of the Liquor Tax Management Regulations (the revocation or suspension of a license for manufacture and sale). The date of revocation of a license place type of alcoholic beverage wholesale business license as follows.

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