(심리불속행) 납세의무자가 입증활동을 하지 않고 있는 필요경비에 대해서는 부존재의 추정을 용인하여 납세의무자에게 입증책임이 있음[국승]
Seoul High Court-2017-Nu-42509 ( dated 29, 2017)
Cho-2014-China-487 ( October 27, 2014)
(A) The taxpayer has the burden of proving that the taxpayer has the burden of proving the absence of necessary expenses, which the taxpayer does not perform the burden of proof.
(Summary) The evidence presented by the taxpayer alone is insufficient to acknowledge that the taxpayer again lent the funds borrowed from the corporation to the representative and that the representative has borrowed the funds in his name.
Articles 15 and 19 (Scope of Gross Income) of the Corporate Tax Act
Supreme Court-2017-Du-67964 Decided revocation of the imposition of corporate tax
AA
O Head of tax office
original adjudication determination
Seoul High Court Decision 2017Nu42509 Decided December 29, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.