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(영문) 대전고등법원 2009. 10. 01. 선고 2009누544 판결

가공거래로 본 처분에 대해 페인트, 신나 등을 실제 매입했다는 주장의 당부[국승]

Case Number of the immediately preceding lawsuit

Daejeon District Court 2008Guhap1063 ( October 14, 2009)

Case Number of the previous trial

early 208 Before 0246 (Law No. 22, 2008)

Title

The legitimacy of the assertion that the actual purchase of Paint, Shin, etc. on this disposition by a processing transaction is made

Summary

In light of the circumstances, such as the statement to the effect that the transaction statement, etc. was made later, it is difficult to believe that the deposit statement, etc. was made accurately by reflecting the actual transaction details as it is, and otherwise, there is no evidence to acknowledge that the tax invoice was prepared and issued in accordance with the actual transaction details.

The decision

The contents of the decision shall be the same as attached.

Related statutes

Article 16 (Tax Invoice)

Article 80 (Determination and Correction of former Income Tax Act)

Text

1. The plaintiff's appeal is dismissed.

2. The 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 revoked each disposition of imposition of KRW 21,815,80, global income tax for the year 2005, global income tax for the year 2006, global income tax for the year 2006, KRW 30,566,300, value-added tax for the year 2005, KRW 50,572, KRW 150, value-added tax for the year 2005, KRW 40,101,580, value-added tax for the year 2005, KRW 30,011,670, KRW 28,106, and KRW 620 for the year 206, value-added tax for the year 2006.

Reasons

The reasons for this decision are the same as the reasons for the judgment of the court of first instance. The judgment of the court of first instance, which dismissed the plaintiff's claim, is just and without merit, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition. (However, the evidence of No. 12 of No. 4 of the judgment of the court of first instance is added to No. 10-2 of No. 12 of the judgment of the court of first instance, and evidence No. 21-26 of No. 12 of the judgment of the court of first instance, and evidence No. 19 of No. 5 of No. 7 of the judgment of the court of first instance shall be corrected to evidence