Title
A political party shall impose an input tax on a processed credit card sales slip.
Summary
Since the input tax amount on the credit card sales slip was unfairly reduced by the Plaintiff’s input tax amount, it is reasonable to impose the Plaintiff additional tax amount calculated by deducting the input tax amount from the input tax amount.
Related statutes
Article 2 of the Value-Added Tax Act
Tax amount paid under Article 17 of the Value-Added Tax Act
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
"Cancellation of the first instance judgment" is revoked. The defendant's imposition of value-added tax of KRW 2,247,620 against the plaintiff on March 2, 2006 against the plaintiff on March 2, 2006 is revoked (the date on which the complaint's claim is stated in July 12, 2006 seems to be a clerical error of " March 2, 2006". The reasons are as follows.
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
Therefore, 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.