세금계산서가 실물거래없이 발행되었다는 상당한 입증책임이 없을 경우 가공거래로 볼 수 없음[국패]
Seoul High Court 2009Nu2445 (No. 14, 2009)
National High Court Decision 2007west3111 ( October 26, 2007)
Where there is no substantial burden of proof that a tax invoice has been issued without a real transaction, it shall not be deemed a processing transaction.
Inasmuch as the actual operator is different from the representative in the name of the actual operator, it cannot be readily concluded that only a tax invoice was received without a real transaction, and even if the seller was convicted of having been accused of the fact on the data, it shall not be readily concluded as a processing transaction unless it proves the content related
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by