택시기사들이 개인적으로 부담한 연료비의 매입세액불공제 및 손금불산입 처분[국승]
Seoul High Court 2009Nu32279 (2010.04.07)
Suwon District Court 2009Guhap1483 (No. 22, 2009)
Non-deduction of input tax amounts and non-deductible of fuel charges borne individually by taxi drivers;
Fuel charges borne by the taxi companies individually by them shall not be deducted from input tax amounts and deductible expenses.
The contents of the decision shall be the same as attached.
A limited company and & call taxi
Head of the Office of Government
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent