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(영문) 부산고등법원 2015.11.04 2015누21391
부가가치세등부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasons for the court's explanation of this case are as follows: Gap evidence No. 11, which is insufficient to recognize "the fact that a specific service fee that the plaintiff received from customers was paid to the applicant as it is" as additional evidence submitted by the court of first instance, is the same as the reasons for the judgment of the court of first instance, except for the case where Gap evidence No. 11, which is insufficient to recognize "the fact that the plaintiff received from the customer was paid as it is," and it is also the same as the evidence for the plaintiff's assertion. Thus, it is accepted as it is in accordance with Article 8

[Plaintiffs are basically repeating the same argument in the first instance court, and even if the Plaintiffs consider the allegations and reasons that have been partially supplemented in the trial, the judgment of the first instance court is justifiable]

2. Thus, the plaintiffs' claims are dismissed in its entirety due to the lack of grounds, and the judgment of the court of first instance is just in its conclusion, and all appeals by the plaintiffs are dismissed.

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