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(영문) 서울고등법원 2017.04.20 2016누63554
부가가치세부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

Reasons

1. The reasoning of the judgment of the court of first instance citing the judgment is as follows: (a) the reasoning of the judgment of the court of first instance citing the following: (b) it is identical to the reasoning of the judgment of the court of first instance, except to write down some contents and add some contents as follows; and (c) it is based on Article 8(2

"295 (Joint)" in the third sentence of the 7th judgment of the court of first instance shall be deemed to be "296 (Joint)".

Each "O" of the 7th and 4th of the judgment of the first instance court shall be raised to "K", respectively.

The "S" in Part 20 of the 7th judgment of the first instance court shall be raised to "B".

The "explosion business" in Part 15 of the judgment of the court of first instance shall be deemed to be "explosion business".

The first instance court's decision Nos. 14 and 5 of the 14th 4 and 5 "as we leave the processing of goods from AC" to "as we leave the processing of goods from AC, and from AC."

The following shall be added to the 7th sentence of the judgment of the first instance.

【⑼ 이 사건 외에도 원고와의 거래 업체들에 대하여 실물거래 없는 세금계산서를 수취하였음을 이유로 내려진 부가가치세 부과처분 중 상당수가 증거 부족 등을 이유로 취소되어 확정되었다(서울행정법원 2015. 8. 28. 선고 2014구합71115 판결, 창원지방법원 2015. 8. 25. 선고 2015구합20549 판결).】 제1심 판결 제14쪽 제8행의 “⑹”을 “⑽”으로 고친다.

The following shall be added to the "Final" in Part 17 of the Judgment of the court of first instance No. 15.

In addition, AA, from April 28, 2014 to December 2014, 2014, issued a false tax invoice by purchase and sale office at the second half of 2012 by the Incheon District Prosecutors' Office, and issued a disposition that there was no suspicion due to lack of evidentiary materials on the fact that there was no real transaction, as to the fact that there was no real transaction. The "limited metal" in the 17th 18th of the judgment of the court of first instance is considered to be "scarst test".

2. In conclusion, the defendant's appeal is without merit.

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