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(영문) 부산고등법원 (창원) 2017.01.25 2016누11349
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 court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition as follows. Thus, the reasoning of the judgment of the court of first instance is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The second page of the judgment of the court of first instance added "(The contract of November 1, 2007)" to "D pays KRW 20 million to the plaintiff every month in return for carrying on the proxy driving business, etc. in the Msanwon area using F from November 1, 2007."

The lower part of the third part of the judgment of the first instance is as follows.

【At the bottom of the fifth judgment of the first instance, the following shall be added from the fifth to the sixth:

【3-1) Although the Plaintiff transferred to D an employee, such as a substitute driver, and a computer program system under the instant contract, the main content of the instant contract is to receive KRW 25 million every month in return for granting D exclusive right to use it, while the Plaintiff, who is holding the right to F, grants D exclusive right to use it.

(A) In order to view that only F’s right to substitute driving business, etc. was maintained in the Plaintiff’s name for the purpose of transfer by means of transfer, as alleged by the Plaintiff, the content that F’s right is maintained in the Plaintiff’s name in order to secure the above claim for transfer price under the status that the transfer price for proxy driving business, etc. in the Msan Changwon area using F was finalized, should be included in the content of the instant contract. The content of the instant contract does not contain the aforementioned contents.

2. Thus, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is justified.

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