원고가 지급한 금원이 수입금액에 대응하는 필요경비로 볼 수 없어 당초 과세처분 적법함[국승]
Seoul Administrative Court 2012Guhap13931 (Law No. 24 August 2012)
Seocho 2012west 1904 (Law No. 21, 2012)
The original taxation disposition is legitimate because the money paid by the Plaintiff cannot be considered as necessary expenses corresponding to the amount of income.
(As with the judgment of the first instance court), the amount paid by the Plaintiff cannot be deemed as necessary expenses corresponding to the amount of income, and even if necessary, the timing for payment does not vary from the taxable period of the disposition imposing global income tax, and thus, the disposition imposing global income tax is lawful.
2012Nu28379 Revocation of Disposition of Imposing global income tax, etc.
NewA
Head of Geumcheon Tax Office
Seoul Administrative Court Decision 2012Guhap13931 decided August 24, 2012
March 22, 2013
April 12, 2013
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. Each disposition taken by the Defendant against the Plaintiff on March 11, 201, including KRW 000 of global income tax in 2005, and KRW 000 of global income tax in 2006, and KRW 000 of global income tax in 2007, shall be revoked.
The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and it is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. If so, the part seeking the revocation of each disposition of additional tax in this case among the lawsuits in this case is inappropriate, and the plaintiff's remaining claims are dismissed due to the lack of reason, and the judgment of the court of first instance is just, and it is so decided as per Disposition.