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(영문) 대법원 2010. 02. 11. 선고 2009두18684 판결
가공거래로 본 처분에 대해 실제 금형제품을 매입했다는 주장의 당부[국패]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu5284 (Law No. 25, 2009)

Case Number of the previous trial

Incheon District Court 2008Guu208 ( October 15, 2009)

Title

The legitimacy of the assertion that the actual purchase of gold-type products was made through processing transactions.

Summary

It is insufficient to recognize that a tax invoice is a false tax invoice that does not accompany a real transaction even if there is no data objectively confirmed on the amount paid for the purchase price of goods.

The decision

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

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

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