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(영문) 서울고등법원 2017.11.29 2017누50937
부가가치세부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant, including the costs of supplementary participation.

Reasons

The reasoning of this court, such as accepting the judgment of the court of first instance, is as follows: (a) the reasoning of the judgment of the court of first instance is identical to the ground of the judgment of the court of first instance, except where partial contents among the grounds of the judgment of the court of first instance are used as stated in paragraph (2). As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited.

The defendant is "(d) around July 15, 2014, excluding 1st and 2th in 2007. The plaintiff is called "a notice for payment around July 15, 2014."

The 4th parallel 16th parallel 19th parallel 19th parallel 16th parallel 19th parallel 20th parallel 20th parallel 20th parallel 20th parallel 20th parallel 20th parallel 20th parallel.

The 5th parallel "(C) between February 2, 2006 and February 2, 2008" are as follows: (B) 2, 2006 and 1, 2008.

5. The 8th parallel "1, 2007" shall be deleted.

5. Each Note 11 deleted “(3)” and its contents. 5. 5. 5. 6. 8. 6. “A 5-10, and B 5” are as follows: “A 5 through 10, and A 5. 8. 8 .. 8 . .. 8 . .. ..” from the partner company (L) “from the partner company (L)” as “from the partner company (L).”

The 9th 3 parallels received “(in the continuation of the appeal trial).” The superintendent of the Yeongdeungpo-gu District Tax Office received the appeal, but all appeals and appeals were dismissed (Seoul High Court Decision 2017Nu3001, Supreme Court Decision 2017Du48475).”

10 pages 6 are as follows: “As it is not recognized that the reported transaction part of this case is not accompanied by the real transaction, the reported transaction part of this case shall not be accompanied by the real transaction.”

10. The following shall be added to the “illegal” of 8 pages:

[Judgment of the court below] The disposition of this case is unlawful since there is no evidence to specify the processing transaction even if a part of the reported transaction of this case is a processing transaction.

) On the 11th page 6th page “2007” means “208”.

12. The "assessment" of the 7th parallel shall be changed to "point".

12, 12, 13 others.

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