(심리불속행) 유류매입관련 실물거래 없는 가공세금계산서를 수취함[국승]
Seoul High Court 2010Nu2397 ( November 04, 2010)
Early High Court Decision 2009Du0575 ( October 15, 2009)
(B) receive processing tax invoices that do not engage in real transactions related to purchase of oil.
(C) In light of the above legal principles, it is reasonable to view that the transaction partner has received a false tax invoice on the grounds that the transaction partner had committed a crime of issuing and delivering a large amount of false tax invoices by pretending the actual transaction in a systematic manner with the oil supplier.
2010Du27387 Revocation of Disposition of Imposition of Value-Added Tax
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○ Head of tax office
The Seoul High Court Decision 2010Nu2397 decided November 4, 2010
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the grounds of appeal filed after the lapse of the period for supplemental appellate brief) were examined. However, the grounds of appeal by the appellant 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
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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see