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(영문) 대법원 2010. 11. 25. 선고 2010두16660 판결

기업구조조정 용역을 실제로 제공받고 수령한 세금계산서인지 여부[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu30280 (2010.07.01)

Case Number of the previous trial

Seocho 207west 5164 ( October 22, 2008)

Title

Whether it is a tax invoice received by actually providing corporate restructuring services

Summary

Since there is no special circumstance to regard the corporate restructuring service contract as a transaction for processing, it is judged as remuneration paid in accordance with the service contract.

The decision

The contents of the decision shall be the same as attached.

44 44 44 44 44 45 44 444 64 44

All appeals are dismissed.

Costs of appeal shall be borne by each party.

쇠鹬 쇠鹬 3000 쇠鹬 3000

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the assertion on the grounds of each appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition