Suwon District Court 2009Guhap12892 (No. 22, 2010)

early 208 Heavy1392 ( August 20, 2009)

Any disposition that excludes the application of zero tax rate on the ground that no purchase certificate is attached;

Any provision that stipulates that a preliminary return of value-added tax shall be accompanied by documents proving that the zero-rate tax is subject to the application of the zero-rate tax is unlawful for the mere formal reason that a purchase certificate, etc. is not attached on the grounds that it can be seen as a voluntary provision that imposes a taxpayer's duty to cooperate with the government

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The defendant's disposition of imposition of value-added tax for the second period of 2006 against the plaintiff on January 2, 2008 (including additional tax) and the value-added tax for the first period of 2007 (including additional tax) shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked and the plaintiff's claim is dismissed.

The reasoning for the court's explanation on this case is the same as the judgment of the court of first instance, and thus, this Court shall accept it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.