가공매입에 따른 필요경비불산입 처분[국승]
Seoul High Court 2009Nu12435 ( November 26, 2009)
Disposition of non-Inclusion in necessary expenses due to processing and purchase
In the event that the taxpayer asserts that the cost reported is false and that another cost of the same amount is required, the taxpayer should prove the existence and amount of such other cost, and the plaintiff's assertion that it is required to recognize necessary expenses by the estimation investigation without proof of specific purchase cost is without merit.
The contents of the decision shall be the same as attached.
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided