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(영문) 대법원 2010. 11. 11. 선고 2010두16806 판결

밸브 도소매업 관련 실물거래 없는 가공세금계산서를 수취하였는지 여부[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court 2010Nu45 (Law No. 15, 2010)

Case Number of the previous trial

Cho High Court Decision 2008Na0342 (Law No. 2008.01)

Title

Whether a processed tax invoice related to the wholesale and retail business of a valve has been received;

Summary

Although it is alleged that a valve was purchased after normal transactions, it cannot be deemed that the evidence submitted and the related person's statement was actually purchased.

The decision

The contents of the decision shall be the same as attached.

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The instant records, the lower judgment, and the grounds of appeal (to the extent of supplement in case of any statement in the briefs not timely filed) were examined. However, the allegation in the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of