차량매각 대금 계좌에 입금된 금액과 신고한 금액의 차액을 누락된 수입금액으로 본 처분은 정당함[국승]
Seoul High Court-2017-Nu-42356 ( January 11, 2017)
ProfessorS 2015-west-1659 ( October 18, 2016)
such measures shall be deemed to be legitimate on the income of omitting the difference between the amount reported and the amount deposited in the account for the sale of the vehicle. such measures shall be deemed to be the revenue of the revenue of the omission of the difference of the amount reported and the amount of the money deposited in the account for the sale of the vehicle. such measures shall be deemed to be the revenue of the l7f l x7f l x7f l x76 l x76 l x76 l l x76 l x76 l l x77 l l x76 l l x76 l l x
The payment for the sale of a vehicle shall be deposited in the employee account and only a part of the payment is reported shall be an omission of the revenue amount and the amount reported as miscellaneous income shall not be the reduced amount of liability due to the exemption or expiration of the asset value received without compensation.
Article 15 of the Corporate Tax Act: Scope of Gains
2017-Du-55961 Revocation of Disposition of Imposing Corporate Tax, etc.
Co., Ltd. 00
00. Head of tax office
National Rotations
2017.28
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the appellate brief submitted by the appellant was not indicated in the grounds of appeal and was not filed within the statutory period (the appellate brief submitted by the appellant was received on September 25, 2017).