대손세액을 공제받기 위해서는 과세관청에 증명하는 서류 등을 제출하여만 공제 받을 수 있음[국승]
Busan District Court 2012Guhap3959 (2013.04)
The bad debt tax can be deducted only by submitting documents proving the tax authority to obtain the bad debt tax deduction.
(As with the judgment of the court of first instance), the Plaintiff may not be allowed to deduct the amount from the output tax amount until the Plaintiff asserts the bad debt tax amount without submitting the data, documents, etc. proving that the amount of the material and bad debt for the purchase was incurred by the business operator to the tax authority.
Article 17-2 of the Value-Added Tax Act
Article 13 of the Value-Added Tax Act
2013Nu1058 Detailed global income and revocation of disposition
DoAAA
Head of North Busan District Tax Office
Busan District Court Decision 2012Guhap3959 Decided April 4, 2013
July 3, 2013
July 24, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The defendant revoked the imposition of each of the first half-year value added tax of 000 won on October 5, 2011, the second half-year value added tax of 2010, the second half-year value added tax of 2000 won on January 5, 201, and the first half-year value added tax of 2000 won on November 19, 2012, the first half-year value added tax of 2000 won on November 19, 2012, and the second half-year value added tax of 2000 won on December 11, 201, and the second half-year value added tax of 2000 won on global income tax of 2000 on October 5, 2011.
1. Quotation of judgment of the first instance;
The reasoning for this Court's explanation concerning this case is as follows: Article 8 (2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.
2. Conclusion
Then, the plaintiff's claim is dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without reason, and it is so decided as per Disposition.