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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is that "75,872,056 won" was "75,872,030 won", "12,53,5870 won", "5,870 won" in the second part of the judgment of the court of first instance is "12,535,870 won", "5,870 won" in the second part of the judgment of the court of second part is "12,535,870 won", "5 of the operation of this case" in the fifth part "8 of the judgment of the court of first instance", "F" in the fifth part "F (name after the name of B)", "Article 17 subparagraph 7" in the seventh part "Article 17 (2) 7" in the second part of the judgment of the court of first instance is "Article 17 (3) 7", "Purchase tax invoice of the third part "in accordance with the principle of substantial taxation", and part of the third part 719 through 83 shall be cited as follows.
2. The purport of Article 17 (2) 2 of the former Value-Added Tax Act is to secure the accuracy and truth of the tax invoice, and Article 17 (2) 7 of the former Value-Added Tax Act is to enforce business registration, which is the basis of the operation of the value-added tax system. In the case of each of the above subparagraphs, the purport of not allowing the deduction of the input tax amount, such as imposition of additional tax, is to make it difficult to achieve the legislative purpose so as to make it difficult to achieve the above-mentioned legislative intent (see Constitutional Court en banc Decision 2000Hun-Ba50, 202Hun-Ba56, August 29, 200). In particular, in relation to subparagraph 7, the purpose of business registration is to facilitate the identification of the taxpayer and its business contents and taxation data, thereby promoting the convenience of taxation administration, such as the provision
Business registration is an essential factor to effectively implement the value-added tax system along with the receipt of tax invoices.
If business registration is not properly conducted, it is difficult to calculate accurate taxes such as corporate tax, income tax, and local tax.