(영문) 대법원 2007. 01. 30. 선고 2006두19198 판결
과세요건사실에 관한 입증책임[국패]
Title
The burden of proving the facts of taxation requirement
Summary
The appellate brief shall be filed within the prescribed period.
Related statutes
Article 6 of the Value-Added Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The appeal shall be dismissed in accordance with Article 429 of the Civil Procedure Act and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal since the appellant did not state the grounds for appeal in the petition of appeal and did not submit a statement of grounds for appeal within the prescribed period. It is so decided as per