초과 연료비는 추가사납금을 취득하기 위한 것으로 사업과 관련하여 지출된 비용임[국패]
Seoul High Court 2012Nu19498 ( December 27, 2012)
Cho High Court Decision 2010Du0642 ( November 04, 2011)
Excess fuel costs are expenses incurred in relation to the project as a means to acquire additional taxi commissions.
The excess fuel cost corresponding to the purchase cost of fuels corresponding to the import of taxi drivers, among fuels provided to taxi drivers, constitutes expenses incurred in connection with the business, which are generally accepted as normal or directly related to profit, and the input tax amount corresponding to the "tax amount on the import of goods used or to be used for the business".
2013Du2167 Revocation of Disposition of Imposing Corporate Tax, etc.
AA transportation corporation
Head of Seodaemun Tax Office
Seoul High Court Decision 2012Nu19498 Decided December 27, 2012
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final