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(영문) 대법원 2007. 01. 25. 선고 2006두18300 판결

자료상으로 부터 받은 세금계산서가 실물을 수반한 거래인지 여부.[국승]

Title

Whether a tax invoice received from data is a transaction accompanied by a real.

Summary

The judgment of the court below is affirmed (the person of 000 is proved to be material, and the original disposition party has no credibility of supporting material such as a promissory note).

Related statutes

Article 4 of the Act on Special Cases Concerning the Procedure for Appeal ]

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 it is clear that the appellant's grounds of appeal 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 Act. It is so decided as per Disposition by