위장거래의 입증책임[국승]
The burden of proving disguised transactions
In the event that some of the reported expenses are revealed to be false or false, or claims that other expenses are required for the same amount, the taxpayer shall bear the burden of proof for the existence and amount of such other expenses.
Article 19 (Scope of Losses)
Article 66 of the Corporate Tax Act: Decision and Correction
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of 57,871,270 won of corporate tax for the business year 2002 against the plaintiff on November 5, 2004.
The court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, and thus, citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.