Case Number of the immediately preceding lawsuit
Seoul High Court 2008Nu28396 (209.06.04)
Case Number of the previous trial
National High Court Decision 2006No2508 (Law No. 02, 2006)
Title
Whether or not false tax invoices have been received at the time of purchase
Summary
The fact that there is a presumption that the investigation is a false tax invoice on the certificate of the completion of investigation and there is no specific evidence to support the falsity, and the fact that the relevant transaction partner is suspected of violating the Punishment of Tax Evaders Act is insufficient to regard it as a false tax invoice.
The decision
The contents of the decision shall be the same as attached.
Text
The appeal shall be dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and there is no reason to believe that the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent