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(영문) 서울고등법원(춘천) 2015.01.14 2014누1401
부가가치세 부과처분 과세표준 및 매출세액이의의 소
Text

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

Reasons

1. The reasons why our court should explain with respect to the instant case are identical to the judgment of the first instance court, and such reasoning is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

(The plaintiff quoted the Supreme Court's decisions in the petition of appeal, but one of the issues in this case is also the case published, and there is no room to invoke the legal principles in this case).

2. Since the lawsuit of this case is unlawful and it is evident that the defects cannot be corrected, the plaintiff's appeal shall be dismissed as it has no reason.

3. Article 219 of the Civil Procedure Act, to which Article 8(2) of the Administrative Litigation Act applies mutatis mutandis mutatis mutandis to the administrative litigation, provides that "if an incidental lawsuit is a lawful lawsuit and its defects cannot be corrected, the lawsuit may be dismissed by the judgment without holding any pleadings." Article 219 of the Civil Procedure Act provides that "The above provision is located in Part II (Procedure of First Instance), not Part II (Procedure of First Instance), and it is evident that it can be applied to the appellate court in its system; ② separate from the above provision, Article 413 of the Civil Procedure Act provides that "if the defects are not corrected due to a wrongful appeal, the appellate court may dismiss the appeal by the judgment without holding any pleadings." However, it is only a separate provision in the appellate court, taking into account the fact that the requirements for appeal in addition to the requirements for lawsuit are met (in the case of this case, the appeal itself is legitimate, and thus, it does not fall under the above provision).

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