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Case Number of the immediately preceding lawsuit
Incheon District Court 2008Guhap741 ( December 18, 2008)
Case Number of the previous trial
Review Division 2007-0279 ( October 22, 2007)
Title
Whether it is a simplified taxable person
Summary
An entrepreneur who has another place of business not subject to the application of simplified taxation shall not be subject to the application of simplified taxation.
The decision
The contents of the decision shall be the same as attached.
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The decision of the court of first instance shall be revoked. The decision of the court of first instance shall be revoked by the head of the tax office of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch of the branch.
Reasons
The reasoning for this Court’s explanation is as follows, except for the rejection of the Plaintiff’s evidence No. 19, which is insufficient to acknowledge the Plaintiff’s assertion due to additional documents submitted at the court of first instance, and therefore, it is identical to the reasoning of the first instance judgment. Thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 4
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.