실물거래 없는 사실과 다른 세금계산서에 해당하는지 여부[국승]
Seoul High Court 2013Nu27007 ( August 20, 2014)
Whether a real transaction constitutes a tax invoice different from the actual transaction;
The judgment of the court below is just and there is no violation of law by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, and thus dismissed the appeal.
Article 16 (Tax Invoice)
2014Du12086 Disposition to revoke the imposition of value-added tax.
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Head of △ District Office
December 24, 2014
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
The lower court acknowledged the facts as indicated in its reasoning based on the adopted evidence, and determined that the instant tax invoice delivered by the Plaintiff, etc., which is engaged in the sales business of information communications apparatus and software, constitutes a “tax invoice different from the actual supplier” as stated differently from the actual supplier.
In light of the relevant legal principles and records, the above fact-finding and judgment of the court below are just, and contrary to what is alleged in the grounds of appeal, there is no violation of the principle of free evaluation of evidence.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.