매출누락에 대한 원가인정 여부(심리불속행 판결)[국승]
Whether the cost of the omission of sale is recognized (a decision not to be examined)
If a tax assessment is made on the omitted income amount by the on-site investigation decision, the taxpayer should assert and prove the necessary expenses corresponding to the omitted income amount.
Article 4 of the Act on Special Cases concerning the Procedure of Appeal
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted pursuant to Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal shall be dismissed pursuant to Article 5 of the Act, and the costs of appeal shall be borne by the losing party. It is so decided as per
October 13, 2006