District Court-2016-Gu Partnership-7380 (27 September 2016)

Cho Jae-2015-China477 ( December 31, 2015)

The instant tax invoice constitutes a processed tax invoice.

(See the judgment of the court of first instance) The first disposition, which constitutes a processing tax invoice, is legitimate, which constitutes an input tax amount deduction, and is not a deductible expense.

Article 19 (Scope of Losses)

2016Nu68092 Revocation of Disposition of Imposing corporate tax, etc.

OOOO

O Head of tax office

Suwon District Court Decision 2016Guhap7380 Decided 27, 2016

2017.04.12

2017.04.19

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's imposition of the corporate tax and the value-added tax on the plaintiff shall be revoked in all.

1. Quotation of judgment of the first instance;

The reasoning of this Court is that the reasoning of this Court is identical to that of the first instance judgment except for the following cases, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

"2. 14 POO of corporate tax (the portion arising from the instant false tax invoice is OOB) added to the following: 3. 10 EOA through 12 EOA does not have any material. (No material exists to deem that the AA paid personnel expenses for employees dispatched by BB to BB) 3, 14 EOB is as follows: (2) the sales of the Plaintiff accounts for 99.7% among them, and most of the business expenses are building rent for the building in 2012, and the gross profit rate for gross profit as of 97.8%)" and 2. The conclusion is as follows.

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.