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(영문) 서울고등법원 2010. 04. 07. 선고 2009누32279 판결
택시회사 기사들이 개인적으로 부담한 연료비를 매입세액불공제 및 손금불산입한 처분의 당부[국승]
Case Number of the immediately preceding lawsuit

Suwon District Court 2009Guhap1483 (No. 22, 2009)

Title

The propriety of the disposition of non-deductible and non-deductible of the fuel cost borne individually by the taxi engineers;

Summary

Fuel charges borne by the taxi companies individually by them shall not be deducted from input tax amounts and deductible expenses.

The decision

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

Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance was revoked on January 7, 2009, the Defendant revoked on 11,948,67,680 won of value-added tax for 1,948,68,680 won of value-added tax for 203 years, 6,783,74,46 won of 203,768, 2057, 2063, 2067, 2057, 367, 2768, 2768, 2057, 207, 2057, 2057, 2067, 2057, 207, 2057, 2067, 205, 207, 367, 205, 367, 205, 2768, 205, 2067, 2768, 2067, 257, 20685 won of 206.

Reasons

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

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

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