Case Number of the immediately preceding lawsuit

Seoul High Court-2018-Nu-5611 ( April 24, 2019)

Case Number of the previous trial

Examination-corporation-2016-0026 ( October 28, 2016)

Title

(Refluence of Trial) Only the deductible expenses corresponding to the omitted portion of the extra expense shall not be calculated and deducted by the method of an additional investigation, not by the field investigation.

Summary

(Main) If a taxpayer who seeks to obtain an excess expense deduction, he/she shall assert and prove the omission by himself/herself, and only the deductible expenses corresponding to the omission portion shall not be calculated and deducted by the method of an additional investigation, not by the on-site investigation.

Related statutes

Article 19 of the Corporate Tax Act