(심리불속행) 법인의 대표자의 계좌에 거래처가 이체한 것에 대한 입증책임은 납세자에게 있다.[국승]
Daegu High Court 2015Nu614 (Law No. 1624, 2016)
The burden of proving the transfer by the customer to the account of the representative of the corporation is the taxpayer.
The burden of proving that the transaction partner's deposit in the account of the representative of the corporation operating the brokerage business is not the sales amount, and if there is no specific increase, it constitutes the sales of the corporation.
Article 14 of the Framework Act on National Taxes
2016Du4940 Revocation of Disposition of Imposing Corporate Tax, etc.
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○ Head of tax office
Daegu High Court Decision 2015Nu6614 Decided June 24, 2016
The appeal is 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 allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and it is evident that the appeal is groundless. Thus, the appeal is dismissed in accordance with Article 5 of
The decision shall be rendered as above.