강제 작성 등의 특별한 사정이 없는 한 확인서의 증거가치를 부인할 수 없음[국승]
Seoul High Court 2010Nu28542 (Law No. 24, 2011)
National Tax Service Review Division 2009-0038 (209.30)
No evidence value of a written confirmation shall be denied unless there are special circumstances, such as forced preparation, etc.
Unless special circumstances exist, such as where a tax authority has received a written confirmation from a person liable to pay tax to a person who has failed to purchase or omitted facts in the course of conducting a tax investigation, such written confirmation may not be readily denied solely based on the evidence of such written confirmation, unless there exist any special circumstances, such as that it is difficult to use such written confirmation as evidence for specific facts
Article 16 of the Framework Act on National Taxes
2011Du13378 Disposition to revoke the imposition of value-added tax.
XX
Gangwon-gu Director of the District Office
Seoul High Court Decision 2010Nu28542 Decided May 24, 2011
December 27, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
Unless special circumstances exist, such as where a tax authority received a written confirmation from a person liable to pay tax to the person who omitted purchase in the course of conducting a tax investigation, such written confirmation may not be readily denied solely based on the evidence of the written confirmation, unless there exist any special circumstances, such as that the written confirmation was drafted compulsorily against the intent of the person who prepared the document, or it is difficult to consider it as evidence for specific facts due to lack of details (see Supreme Court Decision 2001Du2560, Dec. 6,
Examining the reasoning of the judgment below in light of the above legal principles and records, and the court below presumed that the confirmation document of this case with the purport of the person omitted from purchase was drafted by coercion or deception against the plaintiff's will, or it was not difficult to use it as supporting materials due to lack of its contents, etc., and there is no special data about special circumstances to deny the value of evidence, and the disposition of this case is a legitimate disposition made based on the confirmation document of this case, etc. is just, and there is a need to change the precedents regarding the value of evidence of the confirmation prepared by the tax authority in the course of the tax investigation, or there is no violation of the law of logic and experience concerning the scope of the concept of the above confirmation, or any violation of
In addition, Supreme Court Decision 2001Du7770 Decided June 24, 2003 cited in the ground of appeal cannot be invoked as a different issue.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.