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(영문) 대법원 2010. 08. 19. 선고 2010두7697 판결
택시기사들이 개인적으로 부담한 연료비의 매입세액불공제 및 손금불산입 처분[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu32279 (2010.04.07)

Case Number of the previous trial

Suwon District Court 2009Guhap1483 (No. 22, 2009)

Title

Non-deduction of input tax amounts and non-deductible of fuel charges borne individually by taxi drivers;

Summary

Fuel charges borne by the taxi companies individually by them shall not be deducted from input tax amounts and deductible expenses.

The decision

The contents of the decision shall be the same as attached.

Plaintiff-Appellant

A limited company and & call taxi

Defendant-Appellee

Head of the Office of Government

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

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