(심리불속행) 기부금 지출 사실을 인정할 만한 증거가 없으므로 이 사건 처분은 적법함[국승]
Busan High Court-2017-Nu-20194 (2017.02)
(C) The disposition of this case is legitimate inasmuch as there is no evidence to prove the spending of donations.
The special deduction is also in line with the concept of fairness that it is fair to recognize the necessity of proof to the person liable for tax payment. Since the donation receipt submitted is difficult to recognize its authenticity and there is no evidence to prove the disbursement of donations, the imposition of global income tax is legitimate.
Article 34 (Non-Inclusion of Donations in Necessary Expenses)
Supreme Court Decision 2017Du50218 Decided global income and revocation of disposition
leAA
BB Director of the Tax Office
Busan High Court Decision 2017Nu20194 Decided June 2, 2017
October 16, 2017
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. However, the grounds of appeal concerning the grounds of appeal are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition