금지금 거래와 관련하여 사실과 다른 세금계산서 해당 여부[국패]
Seoul High Court 2008Nu14564 (Seoul High Court 2009.07.10)
Seoul Administrative Court 2006Guhap38731 (O. 24, 2008)
Whether the transaction constitutes a false tax invoice concerning gold bullion
The key issue is merely a disguised transaction for the evasion of value-added tax, but the tax invoice constitutes a false tax invoice, but there is no real transaction, so no additional tax may be imposed on lack of evidence under the Corporate Tax Act
The contents of the decision shall be the same as attached.
The appeal shall be 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 the argument on the grounds of appeal is recognized as not including the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by