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(영문) 부산고등법원 2007. 06. 29. 선고 2006누4707 판결
자료상으로부터 수취한 세금계산서가 사실과 다른 세금계산서인지 여부[국패]
Title

Whether a tax invoice received from data is false or not.

Summary

No evidence exists to deem that such an act was related to the Plaintiff, as the Plaintiff and the relevant persons did not indicate the names of the Plaintiff and the Plaintiff-related persons in the relevant data, on the grounds that the supplier was accused of the tax invoice on the basis of the data,

Related statutes

Article 16 (Tax Invoice)

Reasons

1. The reasons why the court's explanation concerning this case is as follows: "No evidence exists on the 7th day of the judgment of the court of first instance". Next, in full view of the purport of the whole pleadings in the statement No. 8, the plaintiff is recognized to have been supplied by the company of first instance and paid the price in full, such as remitting the sum of KRW 1,108,038,000 to the non-party company between November 20, 2002 and March 23, 2004 in relation to the tax invoice of this case." This is the same as the reasons for the judgment of the court of first instance, and therefore, this is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act.

2. If so, the plaintiff's claim is reasonable, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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