Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-33495
Title
(D) The actual transaction is not proven solely on the ground that the prosecutor's investigation result was not a disposition of non-prosecution due to the lack of evidence.
Summary
(Summary of the Supreme Court) Even if the prosecutor's office was indicted on the grounds of the lack of evidence as a result of the prosecutor's investigation, it is difficult to deem that the actual transaction is proven.
Related statutes
Article 17 (2) 1 of the Value-Added Tax Act
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal are examined.
subsection (1) of Article 4 of the Act on Special Cases Concerning the Procedure for Appeal does not include the reasons
Since it is deemed that there is no reason, the appeal is dismissed pursuant to Article 5 of the above Act, and the relevant law is dismissed.
It is decided as per Disposition by the assent of all participating Justices.