실물을 수반한 세금계산서 수수인지 여부[국패]
Whether a tax invoice accompanied by the real is issued or not.
Since it is judged that there was a substantial transaction between a non-licensed intermediary seller, it is deemed necessary expenses.
Article 27 (Calculation of Necessary Expenses) of the Income Tax Act
The defendant's appeal is dismissed.
Expenses for appeal shall be borne by the defendant.
1. Purport of claim
Value-added tax imposed on the plaintiff on July 1, 2005 by the defendant 1,481,290 won for the second period of 2001;
The first term portion of 202 830,850 won, second term portion of 2002 1,215,160 won, and first term portion of 2003
The imposition of KRW 1,608,800, and KRW 1,187,150 for the second period in 2003, and the imposition of KRW 1,112,270 for the year 201, and KRW 1,797,480 for the year 2002, and KRW 3,578,060 for the year 203, respectively, shall be revoked.
2. Purport of appeal
The part of the judgment of the first instance against the defendant shall be revoked, and the plaintiff's claim corresponding to the above revocation shall be dismissed.
5. Grounds; and
The court's explanation on this case is the same as the statement in the column of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.