(심리불속행) 분양수입 누락에 대응되는 도급계약서상 필요경비가 실제 지출된 것인지 여부[국승]
Seoul High Court 2009Nu40577 (Law No. 18, 2011)
National Tax Service Review Income 2008-0139 ( October 31, 2008)
Whether the necessary expenses under the contract, corresponding to the omission of sale revenue, are actually paid.
(C) If there is no objective evidence to prove the actual execution of the contract, and there is no necessary account books and documentary evidence, or important parts are incomplete or false, it is reasonable to make an estimation decision by considering that there is no objective evidence to prove the actual execution of the contract.
2011Du5582 Revocation of Disposition of Imposing income tax
EAA
○ Head of tax office
Seoul High Court Decision 2009Nu40577 Decided January 18, 201
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,