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(영문) 대법원 2010. 10. 14. 선고 2010두12880 판결

가공매입에 대응하는 가공매출 인정 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu27505 (2010.06.04)

Case Number of the previous trial

Seocho 208west 2204 (Law No. 9, 26, 2008)

Title

Whether processing sales are recognized in response to processing purchases

Summary

The applicant corporation claimed that the processed sales due to tin card tin in relation to the processing purchase should be deducted from the bonus disposal amount. However, since specific and objective evidentiary data are not presented, the initial disposition is legitimate.

The decision

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

46 46 46 46 46 46 48

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

쇠鹬 쇠鹬 3000 쇠鹬 3000

Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.

Therefore, all appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.