금지금을 매입하였다는 객관적인 증빙을 제시하지 못하므로 실물거래 없이 발행한 세금계산서로 보아야 함[국승]
Seoul High Court 2013Nu2732 (Law No. 11, 2013)
Seoul High Court 2012-0013
Since it is not possible to present objective evidence that the gold bullion was purchased, it shall be deemed to be a tax invoice issued without real transactions.
(C) The tax invoice shall not be deemed to have been issued on the basis of a real transaction since the tax investigation results show that the transaction partner was verified as data, and objective evidence is not presented to verify the flow of the actual transaction that the plaintiff purchased gold bullion.
Article 27 of the Income Tax Act
2013Du1677 global income and disposition
KoreaA
port of origin
Seoul High Court Decision 2013Nu2732 Decided July 11, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by