법인세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is partly dismissed among the reasons for the judgment of the court of first instance as follows, and it is identical to the reasons for the judgment of the court of first instance except for adding the judgment of the plaintiff as to the argument at the appellate court as follows. Thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
The portion used in the revised part shall be referred to as “production and distribution business” in the 2nd 5-6 head 5-6 head , and the 15th st st st st ec ec ec ec ec ec ec ec ec ec ec.
Article 10-11 of the 5th 10-11 "Partial Testimony of Witness C" is dismissed as "Partial Testimony of Witness C and Witness H at the appellate court", and Article 26 of the 14th - "Article 26" is dismissed as "Article 26-2".
2. The Plaintiff’s argument regarding the Plaintiff’s assertion, even though the tax invoice of this case is a tax invoice different from the fact, in light of the fact that the Defendant’s deduction of the Plaintiff’s non-deductible expenses out of the purchase amount in 2005, the margin increase much more than the average margin, the Plaintiff may be recognized as having actually purchased solvents equivalent to the above amount from the company other than KmmmmtCo, and therefore, the amount should not be excluded from deductible expenses when calculating the corporate tax base.
B. Determination 1) In the event that a tax invoice on a part of the expenses reported by a taxpayer has been prepared without a real transaction to a considerable extent, which is proved by the tax authority as to whether it is an actual expense, and the purpose of the expenses claimed by the taxpayer and the other party to the payment thereof have been proved to a considerable degree, it is necessary for the taxpayer to prove that it is easy for the taxpayer to present data, such as books and evidence regarding the fact that such expenses have been actually paid (see Supreme Court Decisions 2005Du16406, Apr. 14, 2006; 2007Du1439, Aug. 20, 2009; 2007Du1439, Oct. 28, 2010).