자료상으로부터 수취한 세금계산서의 실물거래 여부[국승]
Whether a tax invoice received from data is a real transaction
A promissory note paid by the Plaintiff as the price after receiving the tax invoice from the data shall not be deemed a real transaction in view of the fact that the promissory note was deposited to the representative after the discount of the Plaintiff’s representative’s relative.
Article 19 (Scope of Deductible Expenses)
Article 19 of the Enforcement Decree of the Corporate Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, 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 thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by