(심리불속행) 귀금속 도매업 관련 실물거래없는 가공세금계산서를 수취하였다고 보기 어려움[국패]
Seoul High Court 2010Nu22773 (Law No. 14 January 2011)
National Tax Service Review Corporation 2009-0082 (20103.03)
(C) It is difficult to deem that he/she received processed tax invoices without real transactions related to precious metal wholesale business.
(b) It is difficult to deem that there is no supply of goods subject to value-added tax, because it is a nominal transaction that receives only a tax invoice without purchase of gold bullion, or that it takes only the appearance of a gold bullion delivered and paid for the purpose of disguised trade in real transactions.
2011Du2927 Revocation of Disposition of Imposition of Value-Added Tax, etc.
○○ Co., Ltd.
○ Head of tax office
Seoul High Court Decision 2010Nu22773 Decided January 14, 201
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 assertion on the grounds of appeal by the appellant falls 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
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,