Appropriateness of a disposition of tax invoice not to deduct the input tax amount received from data

If an enterprise which does not have proved to be the data has been actually provided with the service, the burden of proof is that the tax authority is not a tax invoice for the process received without the real transaction.

Tax amount paid under Article 17 of the Value-Added Tax Act

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s imposition of value-added tax of KRW 3,281,00 on December 6, 2004 against the Plaintiff on December 6, 2004 is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning of this court's decision is the same as that of the judgment of the court of first instance, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the decision of the first instance court as to this conclusion is justifiable, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.