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(영문) 대법원 2011. 08. 19. 선고 2011두11297 판결

(심리불속행) 의장공사와 관련하여 사실과 다른 세금계산서를 교부받았음[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu25895 (Law No. 26, 2011)

Case Number of the previous trial

early 2008west093 ( October 10, 2008)

Title

(Trial Disorder) It has received a false tax invoice concerning the design project.

Summary

(Summary of the Judgment of the Supreme Court) Since the title truster only paid the cost of construction in relation to the Design Corporation and the Plaintiff appears not to have actually paid the cost of construction, it constitutes a false tax invoice.

Cases

2011Du11297 and revocation of disposition to impose value-added tax and corporate tax

Plaintiff-Appellee

SST Co., Ltd.

Defendant-Appellant

O Head of tax office

Judgment of the lower court

Seoul High Court Decision 2010Nu25895 Decided April 26, 2011

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument 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

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.,