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(영문) 대법원 2009. 09. 24. 선고 2009두10161 판결
당초 결정된 분양수입금액으로 과세하는 것이 실질과세 원칙에 반하는지 여부[국승]
Case Number of the immediately preceding lawsuit
Busan High Court 2008Nu2033 (Law No. 9, 29 May 29, 2009)
Case Number of the previous trial
Cho High Court Decision 2006Da2619 (Ob. 08, 2007)
Title
Whether imposing tax on the sales revenue amount originally determined is contrary to the substance over form principle
Summary
It is legitimate to impose tax on the sales revenue amount originally determined as the sales revenue amount because the evidence presented alone does not recognize the sales revenue amount as a different amount.
The decision
The contents of the decision shall be the same as attached.
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
All appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.