부가가치세경정거부처분취소
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
The purport of the claim and the purport of the appeal are the judgment of the first instance.
1. The grounds that the plaintiff appealed in the first instance judgment while filing an appeal do not differ from the contents of the plaintiff's assertion in the first instance trial, and even if the evidence submitted in the first instance trial and the first instance trial are re-examineed with the plaintiff's assertion, the first instance judgment dismissing the plaintiff's claim is justified.
Therefore, the reasoning of this court concerning this case is as follows: (a) using the “Enforcement Rule” of the 6th 13-party 6th 13 of the judgment of the court of first instance as “Enforcement Rule”; and (b) the Plaintiff’s judgment on the assertion emphasized in the trial of the court of first instance is identical to the reasoning of the judgment of the court of first instance except for the addition of the judgment as stated in the 2th 2th below; (c) thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of
2. Additional determination
A. The gist of the Plaintiff’s assertion 1) In the event that the Plaintiff purchases used cars requested for scraping from the business entity, it is possible to issue a tax invoice and deducts the purchase tax amount applied by 10/110. However, in the event that the Plaintiff purchases used cars requested scraping from the individual, only the purchase tax amount applied by 3/103 by deeming the vehicle as falling under waste resources under the Act on the Special Cases concerning Taxation Restriction to fall under the category of waste resources under the Act on the Acquisition of Motor Vehicles. However, it is identical in that both are acquired and operated on the vehicle registration ledger as a basis of the phenomenon at the time of acquisition (hereinafter “first assertion”). However, the vehicle recycling business entity’s disposal of the same differently is contrary to the principle of tax equity. (ii) The vehicle recycling business entity’s profit structure of the vehicle recycling business entity’s disposal of the vehicle can export the vehicle at the request of scraping, and the sale of used parts or the export of the vehicle at the rate of 60%, and according to Article 2 subparag. 4 or subparagraph 5 of the Act on the recycling of vehicles.