납세자가 신고한 비용의 실지비용 여부가 다투어지는 경우, 과세관청은 허위라고 주장하는 비용의 액수는 구체적으로 특정하여야 할 책임이 있음[국패]
Seoul Administrative Court 2013Guhap56805 ( October 27, 2014)
If a taxpayer raises a dispute on whether or not the cost reported by the taxpayer is the actual cost, the tax authority is responsible for specifying the amount of the cost claimed to be false.
(As in the judgment of the court of first instance) If some of the expenses reported by a taxpayer are disputed as to whether they are actual expenses and the purpose of the expenses claimed by the taxpayer and the counterpart to the payment thereof have been proved to be false, the taxpayer bears the burden of proving the actual expenses, but even in this case, the tax authority should specify the amount of the expenses that are alleged to be actual expenses.
Article 19 (Scope of Deductible Expenses)
2014Nu59612 Revocation of Disposition of Corporate Tax Imposition
-Appellee
○○○○○○○
-Appellant
The Director of the Pacific District Office
Seoul Administrative Court Decision 2013Guhap56805 decided June 27, 2014
March 25, 2015
1. The part of the judgment of the court of first instance against the plaintiff A shall be revoked.
2. On October 20, 201, the Defendant revoked the disposition of imposition of additional ○○○○○○○, which was rendered to Plaintiff A on October 20, 201, regarding the corporate tax of 2010.
3. All appeals by the defendant against the plaintiffs are dismissed.
4. The appeal cost incurred between the Plaintiff ○○○○○ and the Defendant, and the total litigation cost incurred between the Plaintiff AA and the Defendant, shall be borne by the Defendant.
1. Purport of claim
On September 1, 2011, the Defendant imposed corporate tax on the Plaintiff ○○○○ on September 1, 2011 on the Plaintiff ○○○○○○○○ (including additional tax) for the business year 2010, and revoked the imposition of corporate tax on October 20, 201 on the Plaintiff AA on October 20, 2011 and the imposition of additional tax on the Plaintiff ○○○○ (including additional tax ○○○) and additional tax ○○.
2. Purport of appeal
A. Plaintiff AA
The same shall apply to paragraphs 1 and 2.
B. Defendant
Of the judgment of the first instance court, the part against the Defendant against the Plaintiff ○○○○○○○ and the part against the Defendant against the Plaintiff AA shall be revoked. The claim against the Plaintiff ○○○○○○○ and the claim against the Plaintiff AA’s revocation are dismissed, respectively.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows, except for the corresponding part of the judgment of the court of first instance which is dismissed as follows, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
In addition, "the above-mentioned corporate tax and the additional tax" are added to "the above-mentioned corporate tax, the additional tax, and the additional tax ○○○○○○."
○ 3 The following shall be the 7th or the last reduction below:
Article 39(1) of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201) provides that "where the property of a corporation is not sufficient to cover national taxes, additional dues, and disposition fee for arrears that the corporation has imposed or is to pay, any of the following persons as of the date on which the liability to pay national taxes is established shall be subject to secondary tax liability for the deficient amount." In addition, Article 12 of the former National Tax Collection Act (amended by Act No. 11605, Jan. 1, 2013) provides that "the head of a tax office intends to collect the delinquent amount from the secondary taxpayer, he/she shall notify the secondary taxpayer of the amount to be collected from the secondary taxpayer, the basis for calculating the delinquent amount, the deadline for payment, the basis for calculating the amount to be collected from the secondary taxpayer, and other necessary matters." Article 39(1) provides that "The taxpayer shall be notified of the fact," and Article 281 of the same Act provides that "A tax liability for arrears is determined by 19.
○ At the end of the 13th end, the following shall be added:
Materials submitted by the Defendant after the closing of argument are pronounced not guilty;
It is merely a material that was submitted, etc., and it is not enough to reverse the judgment above.
○ by striking the fourth or last reduction below.
2. Conclusion
Since all of the dispositions of this case are unlawful, the part of the judgment of the court of first instance against the plaintiff AA is revoked, and the above disposition of additional dues against the plaintiff AA is revoked, and all appeals against the defendant against the plaintiffs are dismissed.