(심리불속행) 실물거래 없이 작성된 가공의 세금계산서로 보아 과세한 처분은 적법함[국승]
Seoul High Court 201Nu24219 ( October 25, 2012)
National Tax Service Review Corporation 2008-0059 (Law No. 11, 2009)
(C) A disposition that is imposed by deeming it as a processing tax invoice prepared without a real transaction is legitimate.
(C) A disposition imposing tax on a person who actually purchased a household equivalent to the value of supply of a tax invoice by deeming it a processing tax invoice prepared without a real transaction as a tax invoice is lawful, as there is no objective evidence to acknowledge it differently.
2012Du26906 Revocation of Disposition of Corporate Tax Imposition
AAAA
Head of the Pakistan Tax Office
Seoul High Court Decision 2011Nu24219 Decided October 25, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final