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Case Number of the immediately preceding lawsuit
Seoul High Court 2010Nu26713 (Law No. 22, 2011)
Title
a false tax invoice delivered without an agency for sale;
Summary
Although it is not deemed that the non-party company actually performed the sales agency business, the sales commission also cannot be deemed to have been paid to the non-party company as the price for the sales agency business, so the tax invoice of this case is judged to have been prepared falsely
Cases
2011du18540 Such revocation as corporate tax, etc.
Plaintiff-Appellant
AAAAA Corporation
Defendant-Appellee
○○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2010Nu26713 Decided June 22, 2011
Imposition of Judgment
November 24, 2011
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The grounds of appeal are examined.
1. As to the grounds of appeal Nos. 1 to 3 and 5
According to the reasoning of the judgment of the court below and the judgment of the court of first instance cited by the court below, the court below determined that the non-party company did not seem to have actually performed the sales agency business, and since the sales commission of this case cannot be deemed to have been paid to the non-party company as the price for performing the sales agency business, the tax invoice of
In light of the relevant legal principles and records, the above determination by the court below is just and acceptable, and contrary to the allegations in the grounds of appeal, there are no errors in the misapprehension of legal principles as to the parties to the contract or the burden of proof, nor errors in the misapprehension of legal principles as to the principle of no taxation without the law or experience, or the principle
2. As to the fourth ground for appeal
The allegation in this part of the grounds of appeal is not a legitimate ground of appeal, which is erroneous in the selection of evidence and fact-finding, which are all the exclusive authority of the lower court.
3. Conclusion
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.