(심리불속행) 진정한 거래가 아니라는 점을 인정할 만한 증거가 부족하므로 원고의 매출액으로 과세한 처분 정당함[일부패소]
Seoul High Court 2011Nu36366 (Law No. 22, 2012)
early 2010 Heavy3014 ( November 09, 2010)
(C) If there is a lack of evidence to prove that the transaction is not true, the disposition is imposed upon the Plaintiff’s sales.
(Summary) There is no circumstance to deem that the tax invoice was not final or conclusive, and there is no evidence to support that the tax invoice was not a genuine transaction due to witness’s witness’s partial testimony, the initial disposition taxable by the Plaintiff’s sales is legitimate.
2012du17810 global income and revocation of disposition
-Appellant
XX
-Appellee
port of origin
Seoul High Court Decision 2011Nu36366 Decided June 22, 2012
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Although the lower judgment was examined in light of the records of this case, it is recognized that all of the arguments on the grounds of appeal by the appellant constituted Article 4 of the Act on Special Cases Concerning
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.
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