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(영문) 서울고등법원 2018.06.20 2017누59781
부가가치세등부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. Text 1 of the judgment of the first instance; and

Reasons

1. The reasons for the entry of this case by the court of first instance concerning this case are as follows: (a) the use of or addition to part of the judgment of the court of first instance as stated in paragraph (2); and (b) the addition of the judgment of the defendant with regard to the repeated or new argument by the court of first instance as stated in paragraph (3) is the same as the entry of the reasons for the judgment of the court of first instance; and (c) thus, it is acceptable as it is in accordance

(hereinafter the meaning of the abbreviations used in this case is the same as the judgment of the court of first instance). 2. 2. 3. Part 3 that is dried or added, the "attached List" in attached Form 12 shall be used as the "attached Disposition List", and the third 20 to 4. 1.

“The Defendant, upon the decision of the Tax Tribunal, made a decision of correction on the imposition of the value-added tax and the corporate tax stated in paragraph (4) above to the Plaintiff as stated in the “first refund” column of the attached disposition list, and made a decision of correction on the imposition of the value-added tax remaining after the reduction as above, as stated in paragraph (1) of the attached disposition list, again made a decision of reduction as stated in the “second refund” column of paragraph (1) of the same list (hereinafter above) in relation to the imposition of the value-added

Value-added tax and corporate tax assessment stated in paragraph (1) of the attached Form No. 1 of the balance remaining after reduction twice in the imposition of value-added tax and corporate tax stated in the paragraph shall be imposed and imposed.

The notice of change in the amount of income stated in the subsection (no change has been made after the decision of the Tax Tribunal) shall be referred to as "the instant disposition" in total.

[]No. 10 of the 4th letter of "No. 7" was written with "No. 7,28", and the 11th letter of "this Court" was written with "No. 11 court".

The 5th and 6th and 17th are all "this Court" to "court of the first instance."

Part 7 "(637,148.82g - 628,048.53g - 628,048.53g)/628,048.53g" (637,148.82g - 628,048.53g)/628,048.53g)/628,048."

Part 8 "(not intended)" in Part 8.

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