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(영문) 서울고등법원 2018.12.06 2018누53445
부가가치세부과처분취소
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

The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is as follows, with the exception of adding or deleting the corresponding part of the judgment of the court of first instance as follows, and the Plaintiff’s assertion added to this court is identical to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

[The part to be removed, deleted, or added] 3 - 18-19 - “from the instant place of business” means “from the instant place of business.”

The 3th 20th 20th m (hereinafter referred to as the “instant place of business”) shall be deleted.

5 pages 7 "A" shall be described as "A 2-5, 9".

5 pages 5, “(4) The date of registration on the certificate of the petroleum retail business registration of the instant purchasing agency, claiming that the Plaintiff confirmed prior to the transaction, is the date of registration on August 21, 2014, the location of G in G in G in G in G in G in G, and the handling species of oil.”

However, the date of registration on the Plaintiff’s business registration certificate of the instant purchasing agency, which the Plaintiff asserted that it was confirmed prior to the transaction, is different from its content, as the Plaintiff’s registration date on July 15, 2014 (the opening date of the business is July 3, 2014) and its location is “ Pyeongtaek-si E”. According to the data submitted by the Plaintiff, the Plaintiff was provided not only via the instant purchasing agency, but also without gasoline.

"in addition".

The Plaintiff asserts that the disposition of this case is unlawful on the ground that the facts examined and the grounds for the decision made by the government are not stated in the written decision of this case, since the facts examined and the grounds for the decision made by the government are not stated in the written decision of this case.

Article 16 (Ground Taxation) of the Framework Act on National Taxes shall investigate and record the relevant national tax base if a person liable for tax payment keeps a book under tax-related Acts.

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