Gangnam Branch Court Decision 2008Guhap182 ( November 20, 2009)

Whether a lease service is provided during a lawsuit claiming payment, such as delivery of real estate and overdue rent;

It is reasonable to view that a lessor provided a lease service to each lessee by deeming that a lessor claims the repayment of deposit from the overdue rent and incidental expenses, the fact that a lessor claims the unpaid monthly rent and value-added tax.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of 650,152 won for the first term of 2005 against the plaintiff on May 9, 2007, value-added tax of 921,930 won for the second term of 2005, value-added tax of 915,543 won for the first term of 2006, and value-added tax of 915,543 won for the second term of 206, and 516,235 won for

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation concerning this case is that the reasoning for the judgment of the first instance is the same as that for the judgment of the first instance, except for the following additional parts, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the text of

2. The addition;

The Plaintiff asserts that the Defendant’s reduction of the value-added tax amount of the instant disposition on October 7, 2009 by the second correction and notification, and thus, the Plaintiff should return the amount exceeding the amount of the value-added tax that was reduced as above to the Plaintiff. Therefore, it is not allowed for the taxpayer to seek a return of the amount of tax already paid in an appeal litigation seeking the revocation of the tax disposition on the grounds of the illegality of the taxation disposition against the tax authority. Therefore, the Plaintiff’

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.