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(영문) 대전고등법원 2010. 12. 23. 선고 2010누1925 판결

유류매입 관련 실물거래 없는 가공세금계산서를 수취하였는지 여부[국승]

Case Number of the immediately preceding lawsuit

Daejeon District Court 2010Guhap636 ( October 25, 2010)

Case Number of the previous trial

early 2009 Guide3222 ( November 17, 2009)

Title

Whether a processing tax invoice without real transaction related to oil purchase has been received

Summary

In full view of the fact that the business partner did not distribute the actual oil, the actual oil is deemed to have been purchased from a third party when considering the fact that the transaction partner filed a complaint with the tax authority and the conviction was finalized, and the details of issuance of the shipment slip

The decision

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

쇠鹬 쇠지鹬 3000 쇠지지지지 3000 지지지지지지지지지 3000

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of KRW 13,071,990 against the plaintiff on February 5, 2009 shall be revoked.

쇠지지지지 3000 지지지지지지 3000 지지지지지지지지지지 3000

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.