Daejeon District Court 2010Guhap2786 (No. 21, 2011)

Cho High Court Decision 2009Hu3230 (2010.04.02)

The method of calculating the common purchase tax of the railroad corporation shall be the percentage of the value of the tax and tax exemption provided by the entire business place.

(As in the judgment of the court of first instance, Article 61 (5) of the Enforcement Decree of the former Enforcement Decree of the Tax Act, which provides for the right of choice on the method of calculating the input tax amount, to the Plaintiff so that the common input tax can be calculated in proportion to the total tax supply price of the entire workplace and the ratio of the tax-free supply price.

Article 17 of the Value-Added Tax Act

Article 61 of the Enforcement Decree of the Value-Added Tax Act

2011Nu1861 Revocation of Disposition of Imposition of Value-Added Tax

XX Construction Works

Daejeon Head of the District Tax Office

Daejeon District Court Decision 2010Guhap2786 Decided September 21, 2011

January 19, 2012

February 9, 2012

1. The defendant's appeal is all dismissed.

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

1. Purport of claim

The Defendant revoked the imposition of value-added tax on May 21, 2009 against the Plaintiff on KRW 19,229,836,520 for the first term of 205, the second term of 2005, the second term of 10,811,702,170 for the second term of 2005, the 171 minute 17,458,51,950 for the second term of 2006, the 10,817,901,090 for the second term of 2006, the first term of 2007, the 21,726,530 for the first term of 207, the 3,976,520,830 for the second term of 207, the value-added tax on KRW 11,684,908, 140 for the second term of 208, the 20136.319,25.7108

2. Purport of appeal

All the judgment of the first instance is revoked. All the plaintiff's claims are dismissed.

1. Quotation of judgment of the first instance;

A. 2011Nu1861 instant portion

The court's explanation on this part is the same as the reasoning of the judgment of the court of first instance, 2010Guhap2786, which is the judgment of the court of first instance. Thus, this part is cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

B. 2011Nu1878 instant portion

The court's explanation on this part is the same as the reasoning of the judgment of the court of first instance 201Guhap930, which is the judgment of the court of first instance. Thus, this part of the court's explanation is cited by Article 8 (2) of the Administrative Litigation Act and Article 420

2. Conclusion

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