(심리불속행) 은행계좌에 입금된 돈을 근거로 매출액을 계산한 것은 객관성 있는 실지조사 방법임[국승]
Seoul High Court 2012Nu24032 (20 March 20, 2013)
Cho High Court Decision 2010Du3303 ( October 28, 2011)
(C) If the sales are calculated on the basis of the money deposited in the bank account, it shall be a objectivity on-site investigation.
(Summary) The amount deposited into the Plaintiff’s bank account is related to the sales of the Plaintiff’s bank, and the Defendant’s calculation of sales based on this shall be deemed a objectivity on-site investigation method. The amount to one million won per deposit shall not be a arbitrary and unreasonable method of calculating the tax base calculated by dividing the amount into the actual payment.
2013du7285 Disposition to revoke the imposition of value-added tax.
KimAA 2 others
Head of Eastern Tax Office
Seoul High Court Decision 2012Nu24032 Decided March 20, 2013
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore all of the appeals are dismissed in accordance with 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