Case Number of the immediately preceding lawsuit
Busan District Court 2010Guhap3313 (Ob. 18, 2011)
Case Number of the previous trial
Cho High Court Decision 2010Da1145 (2010.06.04)
Title
The disposition rejecting a request for correction of input tax deduction on electric charges is legitimate.
Summary
(1) The disposition rejecting a request for correction of input tax deduction on the electric charges is legitimate, since there is an electric charge actually used as a consumer for the purpose of leasing business, and if so, the amount cannot be specified to some extent, and it is also insufficient to recognize the fact that the person who has paid the electric charge is the Plaintiff.
Cases
2011Nu137. Revocation of revocation of a claim for rectification of value-added tax
Plaintiff and appellant
Gangwon A
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Busan District Court Decision 2010Guhap3313 Decided February 18, 201
Conclusion of Pleadings
May 27, 2011
Imposition of Judgment
June 17, 201
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on October 5, 2009 against the plaintiff on October 5, 2009 shall be revoked from the first to the first half of 2007.
Reasons
The reason is that the "only evidence" of the 7th judgment of the court of first instance is "only evidence and evidence Nos. 10-1 to 3," and the reason is that the 5th and 6th judgment "the fact that the person who paid the electricity fee is the plaintiff" is "the fact that the plaintiff is the person who directly bears the electricity fee". The reason is that the judgment of the court of first instance is stated.
Thus, the judgment of the court of first instance which dismissed the plaintiff's claim is just and dismissed.