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[1] In case where taxation authorities proved to a considerable extent that tax invoices for some of the expenses reported by taxpayer were prepared untruthfully, who has the burden of proving that they are real expenses (=taxpayer)
[2] The advance payment cannot be used as deductible expenses, where the corporation made an advance payment, but it was not provided with the commodities equivalent to the advance payment
[3] Where the corporation posted fictional purchase amount and input tax in the accounting book, if it reported a corporate tax base without including the input tax (value-added tax) as deductible expenses, whether the fictional amount equivalent to the input tax (value-added tax) that was flown out of the corporation is not subject to the disposition of income (negative)
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