매입세액불공제로 인한 증액경정처분에서 가공매출을 주장할 수 없음[국승]
Seoul Administrative Court 2009Guhap34242 ( December 24, 2009)
early 208west0284 (2008.05)
No person may claim processing sales in the increased or corrected disposition due to the non-deduction of the input tax amount.
The argument that the tax base is calculated by a false report on sales is not an illegal ground for a disposition of increase due to a failure to deduct the input tax amount, and that the sales should be legally reported and confirmed, so long as the sales declaration transaction is confirmed, the argument that the tax base should be deducted from the tax base cannot be accepted.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The defendant's second-term value-added tax for the first term of October 12, 2007; value-added tax for the second term of 2001; value-added tax for the second term of 2001; value-added tax for the second term of 7,623,830; value-added tax for the first term of 202; value-added tax for 6,886,710; value-added tax for the second term of 2002; value-added tax for 5,840,940; value-added tax for the first term of 203; value-added tax for the second term of 203; value-added tax for the second term of 5,903,940; value-added tax for the first term of 204; value-added tax for the second term of 5,903,940; value-added tax for the second term of 204; and
1. Quotation of judgments of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Consultations
The plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.