실물거래없는 가공세금계산서를 수취하였는지 여부[국승]
Jeonju District Court Decision 2010Nu240 ( October 16, 2010)
Jeonju District Court 2008Guhap2528 ( October 13, 2009)
Whether a processing tax invoice without real transactions has been received
In the administrative judgment, even though it is not bound by the fact-finding of the criminal trial, the fact that it is recognized as the crime of criminal judgment which became final and conclusive as to the same factual basis is a flexible evidence, so the plaintiff is judged to have received the processed tax invoice.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent