약품도매업 관련 가공매입에 대응되는 지출원가 있었는지 여부[국패]
Seoul High Court 2010Nu5938 (Law No. 19, 2010)
Review Corporation 2008-0010 (Law No. 25, 2008)
Whether there was an expenditure officer responding to the processing and purchase of pharmaceutical products;
Since it is confirmed that the amount of the processed tax invoice purchased from a pharmaceutical company was paid as sales performance to the sales broker or its members, it is reasonable to determine the loss as deductible expenses.
The contents of the decision shall be the same as attached.
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. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent