(영문) 서울고등법원 2015.10.08 2015누33495

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글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 서울고등법원 2015.10.08 2015누33495

부가가치세부과처분취소

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 first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and it is identical to the statement of the judgment of the court of first instance except to add some contents and add some contents. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

In addition, the part of the first instance court's decision No. 6 of the second instance court's decision "Bnnb case" shall be deemed to be "Bench case".

Each “B” of conduct 10, 3, 5, 4, 3, 9, 11, and 12 in the second instance of the judgment of the first instance shall be described as “C”.

In addition, the following contents shall be added to "the fact that is a "data award" in Part 3 of the Judgment of the first instance.

【The Plaintiff’s representative director D did not have any history of engaging in scrap metal business and appears to have been exclusively in charge of audit and inspection E, who retired from the Plaintiff in the investigation agency, and E stated in the Plaintiff’s investigation agency that “C was subject to the assessment of value-added tax due to the transaction with a heavy carbon business, and thereby, F made the Plaintiff by making the Plaintiff a corporation with a certain margin.” The Plaintiff received a certain amount of sales fee from C without a separate purchase fund and paid the remainder to the instant clients, and the instant clients paid the remainder to the instant clients. The instant clients secured the closure movement after the Plaintiff paid the purchase price to the Plaintiff, which is the large carbon company, and the Plaintiff did not receive actual closure from the instant clients, and the Plaintiff was directly transported from the actual purchase place to C or its sales place.”

2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2015. 10. 08. 선고 2015누33495 판결

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