Daejeon High Court-2016-Nu-1224 (Law No. 12, 2017)

(Inno way to examine) If a disposition of non-deduction of input tax amount is appropriate, and such disposition does not constitute invalid because it does not violate the principle of tax equality.

(Main) The Plaintiff is the Plaintiff, and the disposition that did not deduct input tax amounts for the increased receipt of the tax invoice than the actual transaction is legitimate, and the other party’s tax office has properly handled the tax invoice, which does not violate the principle of fair taxation.

2017Du34926 Invalidity of a disposition of value-added tax, etc.

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00. Head of tax office

Daejeon High Court Decision 2016Nu12224 decided December 12, 201

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's ground of appeal is recognized as not to include the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are to be borne by the losing party. It