Suwon District Court 2010Guhap3270 ( October 05, 2011)

early 2010 Heavy0252 (2010.06.01)

Where business registration is registered only, the input tax amount before registration shall be applicable.

(1) It is not sufficient to recognize that a public official in charge has provided guidance for business registration with wrong details. If an input tax amount has been generated by running a taxable business prior to general business registration even if a public official has continued to engage in business after having registered business registration, this constitutes an input tax amount prior to registration of non-deductible of input tax.

Article 17 (2) of the Value-Added Tax Act

2011Nu27188 Revocation of Disposition of Imposition of Value-Added Tax

The workplace housing association

Head of Namyang District Tax Office

Suwon District Court Decision 2010Guhap3270 Decided July 5, 2011

July 5, 2013

August 30, 2013

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance is revoked. The defendant's imposition of the second value-added tax OOOOO(OOOOOOO appears to be erroneous) on November 26, 2009 against the plaintiff on November 26, 2009 and the imposition of the first value-added tax OOOOOOO in 208 are revoked.

The reasons for this decision are as stated in the judgment of the court of first instance.

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