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(영문) 서울고등법원 2010. 07. 08. 선고 2009누41051 판결
금지금 거래관련 실물거래없는 가공세금계산서를 수취하였는지 여부[국패]
Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2009Guhap113 ( November 26, 2009)

Case Number of the previous trial

early 208west 4173 (Ob. 27, 2009)

Title

Whether a processed tax invoice related to the transaction of gold bullion has been received

Summary

It is difficult to regard it as a false tax invoice due to the fact that customers filed an accusation on the material but were subject to a non-suspect or suspension of indictment.

The decision

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

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1. Purport of claim

The imposition of value-added tax of KRW 22,244,810 on October 5, 2008 by the Defendant against the Plaintiff on October 5, 2008 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

Reasons

1. Quotation of judgments of the first instance;

The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 402 of the Civil Procedure Act.

2. Consultations

The judgment of the court of first instance must accept the plaintiff's claim. Therefore, the defendant's appeal is dismissed on the ground that the defendant's appeal is just and there is no ground to appeal

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