가공의 인건비로 보고 필요경비 불산입하여 과세한 처분은 적법함[국승]
Busan District Court Decision 2010Guhap4774 ( October 13, 2011)
Cho High Court Decision 2010Nu1005 (Law No. 19, 2010)
disposition imposed on the non-Inclusion of processing expenses in necessary expenses is legitimate.
(As in the judgment of the first instance court) In full view of the fact that the amount of personnel expenses and the amount of payment are different from each other from the amount of personnel expenses from the time of filing a revised declaration to the lawsuit, and there is no objective evidence that the employee worked in the place of business, labor expenses cannot
2011Nu662. Revocation of imposition of global income tax, etc.
Yellow AA
○ Head of tax office
Busan District Court Decision 2010Guhap4774 Decided January 13, 2011
may 13, 2011
June 17, 201
1.The plaintiff's appeal is dismissed;
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The disposition of imposition of the resident tax of KRW 4,298,416 of the global income tax of KRW 10,220,29 to the Plaintiff on September 15, 2007 and the part of the disposition of imposition of the resident tax shall be revoked.
1. Quotation of judgments of the first instance;
In addition to the reasons below, the reasons are the same as the part of the judgment of the court of first instance, and they are cited.
2. Additional parts
(a)Paragraph 18 of title 3 of the Judgment of the first instance court:
The plaintiff reported that "the plaintiff paid 14.4 million won in total to KimA and OB, but reported that he paid 3,465 million won in total for personnel expenses to the non-CC et al. and the non-seven persons (which did not include Daddd and RedE claiming that personnel expenses were paid in this case).
After that, the Tax Tribunal claimed that the maximum amount of 36,470,000 won was paid to the FF, DoD, redE, and Kim H, while requesting a trial to the Tax Tribunal, but in this case, the Supreme Court claimed that the total of 35,477,00 won should be deducted from the total of 1,44,00,000 won on the machine, as the labor cost was paid to the FF, DoD, RedE, and RedE except KimG.
(b)Form 20 of the 3rd judgment of the first instance court "..... there is no objective data";
"Third, the last FF was married to the Plaintiff on November 2008, and is an employee who worked at ○○○○○○○○○○ operated by the Plaintiff’s mother."
2. Consultations
The judgment of the first instance, which dismissed the plaintiff's claim, is justifiable, and the plaintiff's appeal is dismissed.