Whether the purchase price of alcoholic beverages is processed or purchased

Since it is recognized that the purchase has been made with financial data, etc. due to the transaction portion with a member of a liquor company, the disposition determined by the processing and purchase is legitimate.

Article 17 of the Value-Added Tax Act

1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

1. Purport of claim

The head of ○○○ Tax Office’s imposition of value-added tax of 6,916,390 won on July 10, 2005 against Plaintiff Kim○○, which was imposed on July 10, 2002 on KRW 6,916,390, value-added tax of 2,397,740 on KRW 2,302 on Plaintiff Kim○○, and the imposition of value-added tax of 2,693,110 won on February 10, 2005 on KRW 9,229,29,290 on February 15, 2005; the imposition of value-added tax of 2,203; the imposition of value-added tax of 3,13,850 won on July 10, 200; the imposition of value-added tax of 3,305,300 won on each of 2,305,305,300 won on May 29, 2005.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

1. Quotation of judgment of the first instance;

The court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except for the parts cited or added by the court below 2.2. As such, it refers to Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Parts used or added;

A. Then, “The fact that ○○○○ was not an employee under the salary specifications of ○○ Unemployment” was added to “(the fact that ○○○, a member of ○○○○○, who was an employee of ○○○○○○○, was actually a member of ○○○○, a member of ○○○○○, could be deemed to have been a member of ○○○○○○, a member of ○○○○○○, a member

(b) Part 5, Chapter 14, shall be applied to the calculation statement for alcoholic beverage sales" in the form of "tax invoice for alcoholic beverage sales";

(c) On the 6th page 9, "Evidence alone" has been written with "Evidence and Evidence Nos. 1, 2, 8 through 10 alone" with "Evidence and Evidence No. 2-1, 2, and 8 through 10."

(c) On the 6th page 9, "Evidence alone" has been written with "Evidence and Evidence Nos. 1, 2, 8 through 10 alone" with "Evidence and Evidence No. 2-1, 2, and 8 through 10."

3. Conclusion

Therefore, the judgment of the court of first instance is justified, and all appeals by the defendants are dismissed. It is so decided as per Disposition.