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(영문) 대법원 2009. 08. 27. 선고 2009두8632 판결
자료상으로부터 수취한 세금계산서의 손금불산입 처분 당부 (의류 제조업) [국승]
Case Number of the immediately preceding lawsuit

Busan High Court Decision 2008Nu3753 (Law No. 9,05,08)

Title

propriety of the disposition of non-deductible tax invoices received from data (a category manufacturing business)

Summary

The fact that money has been remitted is insufficient to recognize that the plaintiff paid the processing fees by receiving the garment processing solely on the basis of the fact that the money has been transferred, and there is no evidence to acknowledge it.

The decision

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

Text

The appeal shall be dismissed.

Costs of appeal shall be borne by each party.

Reasons

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 on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

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