Seoul High Court 2013Nu2732 (Law No. 11, 2013)

Seoul High Court 2012-0013

Since it is not possible to present objective evidence that the gold bullion was purchased, it shall be deemed to be a tax invoice issued without real transactions.

(C) The tax invoice shall not be deemed to have been issued on the basis of a real transaction since the tax investigation results show that the transaction partner was verified as data, and objective evidence is not presented to verify the flow of the actual transaction that the plaintiff purchased gold bullion.

Article 27 of the Income Tax Act

2013Du1677 global income and disposition

KoreaA

port of origin

Seoul High Court Decision 2013Nu2732 Decided July 11, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by