(영문) 대법원 2015. 12. 23. 선고 2015두52333 판결
(심리불속행) 매출누락을 인정하는 확인서를 작성한 이상 이를 번복하는 경우 입증책임은 번복하는 자에게 있음[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-4001 (Law No. 26, 2015)
Title
(A) If a certificate of omission in sale is prepared, and if such certificate is reversed, the burden of proof is reversed.
Summary
(Summary of the Judgment of the Supreme Court) There is considerable evidence that the amount deposited in the name account was omitted in sales and that there was omission in sales as long as the certificate was prepared. The burden of proof for the reversal of the certificate is against the claimant.