Busan High Court 2008Nu5117 (209.08)

Whether a tax invoice received from data is the actual transaction, and whether it falls under the reasons for estimation.

It is judged that there was no actual transaction because there was no evidence to prove that it was currently purchased, but there was no evidence to prove that it was received, or that there was no objection in the case of the plaintiff's wife operating the same type of business.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

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 appellant's grounds of appeal fall under 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