가공세금계산서로 보아 매입세액을 불공제한 처분의 당부 (서비스 도급업)[국승]
Suwon District Court 2007Guhap8714 (208.20)
National High Court Decision 2007J 3952 (Law No. 86.30)
A party to a disposition that deducts input tax amount by deeming it as a processing tax invoice (service contracting business)
Since the fact that the customer discontinued his business without the tax payment record on the relevant amount of tax, the provision of services, and the payment of the price are not verified by objective evidence, the disposition that is deemed as the processing tax invoice is legitimate.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax for the first term of August 6, 2005 against the plaintiff on August 6, 2007 of KRW 191,376,790, and value-added tax for the second term of 2005 of value-added tax for the second term of 205 shall be revoked.
The reasoning for this Court’s explanation is as stated in the reasoning of the judgment of the court of first instance (except for the part on March 2, 199). Thus, this Court’s explanation is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.