사외 유출된 금원의 일부가 반품되었다는 주장은 신빙성이 없으므로 당초 인정상여처분 적법함[국승]
Chuncheon District Court 2012Guhap1226 ( October 19, 2012)
The argument that part of the amount leaked out of the private company was returned is legitimate because it is not reliable.
The argument that part of the goods was actually returned out of the money that was leaked out of the private company is not reliable, and there is no evidence to prove that the omitted amount of sales was not leaked out of the private company. Thus, the determination of the omitted amount of sales is legitimate.
Article 67 of the Corporate Tax Act
(Chuncheon)Revocation of the imposition of the income tax, recognized as the representative director by 2012Nu1216.
DoAA
BB Director of the Tax Office
Chuncheon District Court Decision 2012Guhap1226 Decided October 19, 2012
June 12, 2013
June 26, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of correction of the global income tax OOOOOOOO for the plaintiff on September 3, 2010 (the date of receipt of notice of disposition on September 9, 2010 is the date of disposition and the date of disposition is the same date) shall be revoked.
1. Quotation of judgment of the first instance;
"The court's explanation on this case is to delete the "in the course of operating the second fourth line of the judgment of the court of first instance," and it is identical to the statement on the grounds of the judgment of the court of first instance except for the addition of the following." The plaintiff asserts that the amount omitted in the sale of this case has not been leaked again in the court of first instance, but it is difficult to recognize the facts of the above assertion even if considering the evidence at the first island and the statements in Gap evidence No. 25 through No. 27 submitted in the court of first instance.
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.