(심리불속행) 세금계산서가 실물 거래 없이 허위로 작성되어 교부되었다는 점이 입증되지 않으므로 과세한 처분은 위법[국패]
Seoul High Court 2010Nu34820 (Law No. 19, 2011)
early 209west2195 ( December 17, 2009)
(A) The disposition of taxation is unlawful on the ground that the tax invoice has not been proved to have been prepared and issued in a false manner without a real transaction
(Summary) It is reasonable to view that a tax invoice received by the customer was a normal transaction in full view of the fact that the customer was suspected of being suspected of failing to prove evidence as a result of the investigation of the customer's violation of the Punishment of Tax Evaders Act, and the monthly automobile parts cost and the characteristics of the type of business that mainly approves the payment of parts in cash
Article 17 (Payable Tax Amount)
2011Du19826 Revocation of Disposition of Imposition of Value-Added Tax
XXUnUnemploymented Company
Director of the District Office
Seoul High Court Decision 2010Nu34820 Decided July 19, 201
All appeals are 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. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided