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(영문) 대법원 2011. 05. 26. 선고 2011두4886 판결
(심리불속행) 금지금 매입관련 실물거래 없는 가공세금계산서에 해당함[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu15980 ( October 12, 2011)

Case Number of the previous trial

National High Court Decision 2007No4822 ( December 28, 2007)

Title

(C) A gold bullion purchase-related actual transaction of gold bullion

Summary

(Summary) The fact that the purchase tax invoice was specifically led to the processing transaction in the course of undergoing a tax investigation in relation to the purchase of gold bullion, and the transaction partner accused of the suspicion that the processing tax invoice was issued, and thus constitutes a processing transaction that is not a real transaction, and the tax notice was duly served.

Cases

2011Du4886 global income tax and additional tax and revocation of disposition

Plaintiff-Appellant

IsaA

Defendant-Appellee

1. The head of ○○ Tax Office:

Judgment of the lower court

Seoul High Court Decision 2010Nu15980 Decided January 12, 201

Text

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,

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