종합부동산세부과처분취소
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
1. As to the ground of appeal No. 1, this part of the ground of appeal is the purport that the Defendant’s “TM sales status” found at the time of the tax investigation is unlawful against the principle of base taxation or the rules of evidence since the lower court erroneously recognized the Plaintiff’s total sales, etc. based on the data, notwithstanding that the Plaintiff’s account
However, such allegation in the grounds of appeal is merely an error in the selection of evidence or fact-finding, which belongs to the lower court’s exclusive jurisdiction, and thus cannot be a legitimate ground of appeal. Furthermore, even if examining the lower court’s decision in light of the records, it did not err by misapprehending the legal doctrine regarding the principle of taxation based on evidence, or by exceeding the bounds of the principle of
2. As to the grounds of appeal Nos. 2 and 3, Article 48 of the Enforcement Decree of the Income Tax Act provides, “The receipt date of business income shall be any of the following dates.” The main sentence of subparagraph 5 stipulates, “The provision of construction, manufacturing, and other services (including contracting and pre-contract sales)” shall be “the date on which the provision of services is completed (in the case of delivery of objects, the date on which the object is delivered)” and “the provision of personal services” in the main sentence of subparagraph 8 shall be “the date on which the payment of the service is made or the completion
After compiling the adopted evidence, the lower court acknowledged the facts as indicated in its reasoning. ① The Plaintiff’s malicious surgery performed while operating the instant hospital, which is a dental clinic specializing in beauty art, constitutes medical practice as a professional surgery, and rather than determining the details of the surgery, the patient’s status is reported and decided by the doctor in charge, and it is practically difficult to verify the outcome of the surgery by objective methods.