(심리불속행) 원고의 매출누락금액은 회사 운영자금으로 지출한 사실이 인정되므로 동금액은 모두 사내유보되었다고 보아야 함[국패]
Seoul High Court 2011Nu39617 (Law No. 26, 2012)
National Tax Service Review Corporation 2010-0058 ( December 27, 2010)
(D) The plaintiff's omitted sales amount is recognized to have been disbursed as the company's operating fund, so it shall be deemed that all of the amounts were retained in company.
(Summary) If a corporation fails to enter its sales in an account book despite the fact of sales, the total amount omitted from sales shall be deemed to have been leaked out of the account book. In this case, the special circumstance that the omission in sales is not leaked out of the account book shall be proved by the corporation asserting it.
Article 67 of the Corporate Tax Act
2012du 19199 The revocation of revocation of the notice of change in income amount.
XX Stock Company
head of Sung Dong Tax Office
Seoul High Court Decision 2011Nu39617 Decided July 26, 2012
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Special Act on the Procedure for Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final