자료상으로부터 수취한 세금계산서의 증빙인정여부[국패]
Whether to recognize the evidence of the tax invoice received from data
Even if a tax invoice is received from the data, if there is financial data, it shall be recognized as a specification of transactions because it can not be easily denied the value of evidence, and if there is financial data with the company designated as a disguised trader, it shall be recognized as a loss.
Article 19 (Scope of Losses)
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 same Act. It is so decided as per Disposition by the assent