Case Number of the immediately preceding lawsuit

Busan District Court 2010Guhap3313 (Ob. 18, 2011)

Case Number of the previous trial

Cho High Court Decision 2010Da1145 (2010.06.04)

Title

The disposition rejecting a request for correction of input tax deduction on electric charges is legitimate.

Summary

(1) The disposition rejecting a request for correction of input tax deduction on the electric charges is legitimate, since there is an electric charge actually used as a consumer for the purpose of leasing business, and if so, the amount cannot be specified to some extent, and it is also insufficient to recognize the fact that the person who has paid the electric charge is the Plaintiff.

Cases

2011Nu137. Revocation of revocation of a claim for rectification of value-added tax

Plaintiff and appellant

Gangwon A

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Busan District Court Decision 2010Guhap3313 Decided February 18, 201

Conclusion of Pleadings

May 27, 2011

Imposition of Judgment

June 17, 201

Text

1. The plaintiff's appeal is dismissed.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on October 5, 2009 against the plaintiff on October 5, 2009 shall be revoked from the first to the first half of 2007.

Reasons

The reason is that the "only evidence" of the 7th judgment of the court of first instance is "only evidence and evidence Nos. 10-1 to 3," and the reason is that the 5th and 6th judgment "the fact that the person who paid the electricity fee is the plaintiff" is "the fact that the plaintiff is the person who directly bears the electricity fee". The reason is that the judgment of the court of first instance is stated.