Daejeon District Court 201Guhap930 (No. 21, 2011)

Cho Jae-chul2010 Before 3151 ( December 01, 2010)

The method of calculating the common purchase tax of the railroad corporation shall be the percentage of the value of the tax and tax exemption provided by the entire business place.

Article 61 (5) of the Enforcement Decree of the Value-Added Tax Act, which provides special provisions for the calculation of common input tax amount, stipulates that the purchased assets shall be jointly related to various business places, most facilities shall be used for both taxable businesses and tax-free businesses, so that it is difficult to accurately calculate and calculate the relevance by each business place, taking into account the characteristics of the railroad enterprise with a strong public nature into account the characteristics of the railroad enterprise, it is difficult to accurately calculate and calculate

Article 17 of the Value-Added Tax Act

Article 61 of the Enforcement Decree of the Value-Added Tax Act

2011Nu1861 Revocation of Disposition of Imposition of Value-Added Tax

2011Nu1878 (Joint Imposition of Value-Added Tax)

XX Construction Works

Daejeon Head of the District Tax Office

Daejeon District Court Decision 2010Guhap2786 decided September 21, 2011 (2011Nu1861 case), 2011Guhap930 decided September 20 (201Nu1878 case)

January 19, 2012

February 9, 2012

1. The defendant's appeal is all dismissed.

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

1. Purport of claim

The Defendant revoked the imposition of value-added tax on May 21, 2009 against the Plaintiff on KRW 19,229,836,520 for the first term of 205, the second term of 2005, the second term of 10,811,702,170 for the second term of 2005, the 171 minute 17,458,51,950 for the second term of 2006, the 10,817,901,090 for the second term of 2006, the first term of 2007, the 21,726,530 for the first term of 207, the 3,976,520,830 for the second term of 207, the value-added tax on KRW 11,684,908, 140 for the second term of 208, the 20136.319,25.7108

2. Purport of appeal

All the judgment of the first instance is revoked. All the plaintiff's claims are dismissed.

1. Quotation of judgment of the first instance;

A. 2011Nu1861 instant portion

The court's explanation on this part is the same as the reasoning of the judgment of the court of first instance, 2010Guhap2786, which is the judgment of the court of first instance. Thus, this part is cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

B. 2011Nu1878 instant portion

The court's explanation on this part is the same as the reasoning of the judgment of the court of first instance 201Guhap930, which is the judgment of the court of first instance. Thus, this part of the court's explanation is cited by Article 8 (2) of the Administrative Litigation Act and Article 420

2. Conclusion

Therefore, the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.