(심리불속행) 객관적 금융거래내역이 없는 점에 비추어 실제 금액을 지출하였다고 인정하기에 부족함[국승]
Seoul High Court-2015-Nu-6342 (2016.06)
In light of the fact that there is no objective financial transaction details, it is insufficient to recognize that the actual amount was paid.
In light of the fact that there is no objective financial transaction details, it is insufficient to recognize that the actual amount has been paid, and the case of compensation for delay caused by delay of the contractor is also corresponding to other income under Article 21 (1) 10 of the Income Tax Act, unless there are special circumstances.
2016Du4912 Revocation of Disposition of Imposing capital gains tax
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* Head of tax office et al.
Judgment of the court below
Seoul High Court Decision 2015Nu63342 Decided July 6, 2016
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent