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(영문) 서울고등법원 2014.07.30 2013누25360
부가가치세등부과처분취소
Text

1. Of the judgment of the first instance, the part that became final and conclusive by the judgment of remand (Supreme Court Decision 2010Du8515 Decided July 25, 2013) is excluded.

Reasons

1. Details of the disposition and scope of the trial for the political party after remand;

A. 1) B Co., Ltd. (hereinafter “B”)

) Gold bullion (referring to gold with a net level of at least 995/1,000 in the state of raw materials, such as iron, gold, and dubrates).

(2) The Seoul Regional Tax Office, from the first to the second period of 2003, purchased gold bullion from three companies, such as Gadyer Co., Ltd., Co., Ltd., Madyer Co., Ltd., Madyer Co., Ltd., Madyer Co., Ltd., and Madydydr Co., Ltd. (hereinafter “the instant purchase company”), and notified the Defendant of the purchase tax invoice total amount of KRW 59,847,038,980 (hereinafter “instant tax invoice”) received by the Plaintiff, which was included in the middle of 59,847,038,980 (hereinafter “the instant tax invoice”) to exclude the pertinent input tax deduction.

3) On October 10, 2005, the Defendant imposed corporate tax of KRW 1,338,112,820 in 203 with the value-added tax of KRW 49,71,90 in 203 and value-added tax of KRW 7,730,40,070 in 203, and KRW 1,338,112,820 in 203. On March 22, 2006, B paid only KRW 49,71,90 in 1,590 in 203, and did not pay the remaining amount of imposition. The Plaintiff, who substantially owns 100% of shares in B on September 14, 207, was designated as the secondary taxpayer and imposed the amount of the value-added tax of KRW 1,590 in 203 and added the amount of the value-added tax to the Plaintiff.

4) On June 26, 2008, the Plaintiff filed an appeal with the Tax Tribunal on June 26, 2008, and the Tax Tribunal dismissed the Plaintiff’s appeal on December 3, 2008.

The plaintiff filed a lawsuit seeking revocation of the disposition of this case, and the first instance court filed the plaintiff's claim.

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