logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2017.04.12 2016누45662
취득세등부과처분취소
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 for the court’s explanation of this case is as stated in the reasoning of the judgment of the first instance except for the dismissal of part of the judgment of the first instance as set forth in the following paragraph (2). Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Forms 4, 13 through 6, the height shall be as follows.

“2) In addition to the purpose of the entire pleadings with respect to the testimony of the witness E of the first instance trial, the following facts may be acknowledged: (a) health class; (b) Nos. 4, 7 through 11, 18, and 1 and 5; and (c) the testimony of the witness E of the first instance trial.

① From the time of establishment on April 3, 2013, the Plaintiff: (a) transferred the location of the headquarters to Gwangju City F and 1 Dong on May 21, 2015, which is part of the instant real estate; (b) as of May 21, 2015, D transferred the location of the headquarters to Gwangju City F and 1 Dong; (c) its current location is substantially the same; (d) its personnel composition overlap; (b) the inside director G, a representative of D, was the Plaintiff’s internal director; (d) the J was concurrently the Plaintiff’s internal director and the Plaintiff’s internal director; and (e) the current auditor is the internal director, a representative of the Plaintiff.

② 원고가 설립된 이후 2013년 말까지 매입한 기계장치는 450만 원 상당의 공기압축기와 78만 원 상당의 똑딱이 접착기계 등 합계 598만 원 상당일 뿐이고, 2013. 12. 2.경 제작을 의뢰한 기계는 핫팩 제조 설비가 아닌 제작된 핫팩의 자동포장기이다.

③ On July 1, 2013, the Plaintiff entered into a business cooperation and OEM agreement with D on July 1, 2013, “A” provides the machinery and equipment in its possession to B (Plaintiff) holding a factory, and entrusts A with the manufacture of this product by OEM, and A fully takes charge of distribution.

B In principle, all the goods developed in the future shall be sold only through A, and the time when direct sale is required shall be determined after mutual consultation.

B shall indicate A’s trademark on this product, packing, etc.

The form of a trademark indication;

arrow