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高雄高等行政法院 高等庭(含改制前高雄高等行政法院)101年度訴字第280號

關鍵資訊

  • 裁判案由
    營業稅
  • 案件類型
    行政
  • 審判法院
    高雄高等行政法院 高等庭(含改制前高雄高等行政法院)
  • 裁判日期
    103 年 05 月 13 日

101280103423              10151010100086400 10211 9559612 ()14,529,8403,736,540 10,793,300190,997727,5331,901727,0583,007,3669612 729,17436,458)10,793,30013,800,666(150,3682,270152,638690,033567690,600) ()951196漿漿965%漿漿3,007,366 19511漿96漿( ) 9612漿729,17436,458漿5% 9511漿96729,17458漿313,9607,716,020漿 511,500,000 調調調 2漿 (1)漿漿漿0 貿1001118 漿漿0 102718 (2)9997漿2%5%3 漿5%5%5% (3)9596961231漿22,400689,249689,2499612漿729,173 96漿22,400漿漿5%3,007,366 9627.7629,316,585 ÷1,056,16096108,335 3,007,366÷27.76漿 108,335漿 漿 (4) 39511漿漿96 (1)96漿959511漿1059635,278,563 漿29,316,585965,961,97816.9096漿9511漿 (2)9931099 86調漿95113,007,366 漿 495115%漿95115%漿 (1)99310調 漿9997漿漿5漿3,007,366 (2)10020 9923749 986249812212984 漿4498122126131 5%調 (3)331,267,603 5 調漿5 2%3%331,267,6033,007,366 ()95596125% 10,793,300 192916(92916 92112119798)92 2 (1)3 3 955 9986漿 (2)922 9211 (3)9292916 92916 2921121 使929 (4)()( )34 ) 1021212103227 (5)漿漿 399323 138153825漿 9511漿漿漿9596漿1,0001500 9511010,793,300漿 947 314 474漿9612漿719,1739551961231 59596()簿993109986 9296(漿)955 簿漿9,731,946 10,793,300 61032271102327調13 調703492992 11921192111021212 1021217 49553 103227 ()調 1 2 (1)99323調 () (2)()( )981221 5%調 (3)99310 9986 (4)99323漿 95510 漿610,793,30095 11961214漿1,0 00調 ()95969,731,946 ()漿96漿9612729,174漿 ( )() 使7 ()漿2 5%簿簿漿 3,007,366108 漿漿漿漿3,007,366 74 ()103416 11610102718 21645調481 ) () 1() (1)99310調9986(漿) 9997漿 (2)99323調 ? 漿漿調20424030調調99323 ) 29291693 161 9298簿9798()97989559612 14,529,8403,736,540 10,793,3009612729,174 簿96121,816,000 1,000,35050,018729,1741,816,000÷1.051,000,35036,458 100215961,000,35050,0181,816,0001004211000006550簿 3100517 499310調 ()()()()()調9596(14,529,840)95963 5簿95596 12 (1)簿95121,259,181()9564,858,61159512620 641,9518201,105,2009202,432,260 (3)4,179,41195( )9512314,579,43095()2,760,000 (2)簿2728313 33342 1,816,000100215 961,000,35050,0181,816,0009612729,1741,816,000÷1.05-1,000,3 50) (3))9,731,94697120611,000610,000629604)9,731,946 97120 61032271021217 263941641,9517034 7034調調 () 195969611121001118 漿調貿0 0 102718 2漿 (1)9596漿808696漿1,039,501 1,086,21495.795 漿129,500632,30020.5漿漿 (2)99310調 9986( 漿) 99323 漿漿9512漿漿漿1026139512漿漿漿漿 ()調9559612 13,800,6663,007,36610,793,300 簿152,638(150,3682,270) ()955961213,800,6663,007,36610,793,300簿993109986 99323 1005171004211000006550100215 ()95596113,007,36610,793,30013,800,666150,368(3,007,366×5%) 44511324151 150,3685751,840 4413,800,666(3,007,36610,793,300)5%690,03351131.5 1 110.511 150,3681.5225,552241445113690,033690,033690,033 690,033 調2,270 0.25567 18 1 (1290)(1285)100630100191100100096 (2210)9596()漿9,731,94613,800,666 漿3,007,36610,793,300152,638690,600 ()1 2 使3 811 1 2115退1 3121933213514314 ()()1 41241 41214 2 191×1 11調1 調191×1 2 1 712 191 使× 1 調1 調191 使× 23147 181282241 ()277136361655312 () ()(955961213,800,666) 192916 ( (0000000000)(0000000000)( 19798)99323調 (2661664) 92916 漿漿99323 調(2665668) (漿)99310調 99869997(2572584) 953295727 100517(1157209) ( 13,800,666) 簿9559612 13,800,666簿(2608625) 2: 簿9559612 (23840)95720641,95195720(648,000)96320(376,000)96720(994,300) (1)99310 調漿()992374910020( 1367511 4711) ()()調調( 1166) : (2)簿(23840)9512 1,259,181(1,199,220+59,961)9564,858,61159512620641,9518201,105,2009202,432,260(3)4,179,4111019410410249595(1542)101118102420: ( )951231 4,579,43095 ( )2,760,000()95(2114115) (3)95322956121,668,103 95720641,951:7034() 10212 121032271021217 退退(2244250) 使使95720(648,000)96320(376,000)96720(994,300)3(2 2328) 1021212 3(955961213,800,666) ()漿3,007,36610,793,300 : 1(漿)99323 漿漿99310調9986 9511漿9511漿漿102613 29596漿808696漿1,039,5011,086,21495.795漿129,500 632,30020.5 95961449512漿 漿13,800,6669512漿漿3,007,366 10,793,300 3:951196漿 漿965%漿漿3,007,366 : 10020 9923749 984 漿44漿3,007,366 ()5%441 5 51135 241 514485426851903313241 5110(5)44 5%9763009704530660241 ()955961213,800,6663,007,36610,793,3009559612簿(1 97114)99310 (2572581)97 9986(2582 584)99323(1255261)100517(1157209) 1004211000006550(19596)100215 (11516) 9596(1150153) ()95596113,007,366150,368(3,007,366×5%) 4451132419763009704530660 51131.5225,55210,793,3005%539,665 765,217225,552539,665 10,793,300690,033 690,033 調2,2705115 1 調2,2700.25567690,6001006 30100191100100096 441511352419763009704530660 981         103    5     13             2020 24111 12 1.             2. 3. 1. 2. 3. 4.         103    5     13