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(영문) 대전고등법원 2017.11.16 2017누12818
부가가치세등부과처분취소
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1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the court’s explanation concerning this case is as follows. Thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act inasmuch as the reasoning of the judgment of the court of first instance is stated in addition to the dismissal of the corresponding part of the judgment of the court of first instance as follows.

Article 11 of the former Enforcement Decree of the Income Tax Act provides that “after March 1, 2013,” “after March 2013, 201,” “after March 2013, 201,” “after 2008,” “after 2010, 12, 10, 11, 2, and 18 of the former Enforcement Decree of the Income Tax Act (hereinafter “former Enforcement Decree of the Income Tax Act”) shall be construed as “after 2010,” and “after 10, 13 of the Enforcement Decree of the Income Tax Act (hereinafter “former Enforcement Decree of the Income Tax Act”) shall be added to “after 12, 7, 2013,” and the Plaintiff shall be paid rent from the trial to “2010,” and the Plaintiff shall not be obliged to verify rent from the real estate register of the real estate subject to the lease agreement or rent for any other property. However, the Plaintiff shall not be obliged to pay rent for any other property.

(5) According to Article 5 of the former Enforcement Decree of the Income Tax Act (Notice No. 2010, Apr. 20, 2012; hereinafter “instant Notice”), in making an estimated determination or revision, the purchase cost and the rental fee for the fixed assets for business should be objectively verified based on the following evidentiary documents.

(a)tax invoices, invoices, credit card sales slips (including cash receipts);

2. Where evidentiary documents under the proviso to Article 160-2 (2) of the Income Tax Act, Article 208-2 of the Enforcement Decree of the same Act, and Article 95-2 of the Enforcement Rule of the same Act are not received.

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