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(영문) 대법원 2012. 11. 15. 선고 2012두17810 판결
(심리불속행) 진정한 거래가 아니라는 점을 인정할 만한 증거가 부족하므로 원고의 매출액으로 과세한 처분 정당함[일부패소]
Case Number of the immediately preceding lawsuit

Seoul High Court 2011Nu36366 (Law No. 22, 2012)

Case Number of the previous trial

early 2010 Heavy3014 ( November 09, 2010)

Title

(C) If there is a lack of evidence to prove that the transaction is not true, the disposition is imposed upon the Plaintiff’s sales.

Summary

(Summary) There is no circumstance to deem that the tax invoice was not final or conclusive, and there is no evidence to support that the tax invoice was not a genuine transaction due to witness’s witness’s partial testimony, the initial disposition taxable by the Plaintiff’s sales is legitimate.

Cases

2012du17810 global income and revocation of disposition

Plaintiff-Appellee

-Appellant

XX

Defendant-Appellant

-Appellee

port of origin

Judgment of the lower court

Seoul High Court Decision 2011Nu36366 Decided June 22, 2012

Text

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Reasons

Although the lower judgment was examined in light of the records of this case, it is recognized that all of the arguments on the grounds of appeal by the appellant constituted Article 4 of the Act on Special Cases Concerning

Therefore, all appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final

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