사실과 다른 세금계산서의 실물거래여부 (심리 볼속행 판결)[국승]
Whether or not a actual transaction of a tax invoice different from the fact is made (Decision of Presiding Trial)
It is just that there is no objective evidence to prove that the real transaction was a real transaction, and it is not illegal to dispose of the bonus after inclusion of the amount including value added tax in the calculation of earnings.
Article 67 of the Corporate Tax Act
Article 19 (Scope of Deductible Expenses)
The appeal is dismissed.
Costs of appeal are assessed against the Plaintiff
The appeal shall be dismissed in accordance with Article 429 of the Civil Procedure Act and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal since the appellant did not state the grounds for appeal in the petition of appeal and did not submit a statement of grounds for appeal within the prescribed period. It is so decided as per