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(영문) 대법원 2010. 09. 09. 선고 2010두10129 판결

신축공사 관련 실물거래없는 가공세금계산서를 수취하였는지 여부[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court 2009Nu3130 (No. 22, 2010)

Case Number of the previous trial

early 208 Before 2008 ( December 15, 2008)

Title

Whether a processed tax invoice related to a new construction project has been received;

Summary

A refund report is based on a processed tax invoice that does not have any real transaction, in view of the fact that there was no purchase of personnel expenses or materials by a person who has no capacity to purchase them, and that a refund report is found guilty by issuing

The decision

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

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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 the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per