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(영문) 서울고등법원 2017.09.27 2017누37293
부가세진정신고확인의 소
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 reasoning of the judgment of this court, such as accepting the judgment of the court of first instance, shall be modified to “aggravating and causing 5 pages 4 of the judgment of the court of first instance,” and the reasoning of the judgment of the court of first instance is as stated in the grounds of the judgment of the court of first instance, except for supplementing or adding the judgment as stated in the following 2. Thus, it shall be cited as it is in accordance with Article

2. The supplementary and additional Plaintiff, as the instant lawsuit, sought confirmation that the instant tax invoices reported by the Plaintiff during the period from August 1, 2008 to June 30, 2010, are the same as the actual transaction.

On the other hand, as recognized in the first instance judgment cited by this Court, the lawsuit for confirmation is permitted only when it is the most effective and appropriate means for the Plaintiff to obtain a confirmation judgment against the Defendant to have the right or legal status and to eliminate such apprehension and risk. Thus, it cannot be viewed as a lawsuit for confirmation. The fact that the tax invoice of this case is “tax invoice in conformity with the facts” is not the Plaintiff’s right or legal status, but the fact that the tax invoice of this case is “tax invoice in conformity with the facts,” is merely the fact that is the premise, not the Plaintiff’s right

The plaintiff's assertion is without merit.

3. Thus, the lawsuit of this case is unlawful and dismissed.

The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed as it is without merit.

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