[갑종근로소득세부과처분취소][집34(1)특,359;공1986.6.1.(777),767]
The principle of good faith and good faith in accounting books due to unavoidable circumstances.
The motive for a corporation to make the repayment of the obligation to take over from the purchase of assets in the account book changed to the provisional payment to the representative director on the account book was established at the time of the establishment of the corporation, and the measures of so-called 8.3 have been taken so-called 8.3 that it did not change the debtor's name pursuant to the above assumption of obligation, and if the other party to the act has a superior position under tax laws such as the right to the field investigation, etc., the tax authority made it difficult for the tax authority to grasp the actual transaction contents by making it difficult for the tax authority to understand the actual transaction contents and thereby hindering the exercise of tax authority, the above circumstance alone does not constitute a violation of the principle
Article 15 of the Framework Act on National Taxes
United States Do Tourism Corporation
Attorney Choi Jong-chul et al., Counsel for the plaintiff-appellant
Head of Suwon Tax Office
Seoul High Court Decision 82Gu459 delivered on May 9, 1985
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal Nos. 1 and 2 are also examined.
According to the reasoning of the judgment below, the court below found that the non-party 1,549,808,000 won was purchased from the non-party 1,572 Dongdong Tourism Co., Ltd. on October 31, 1972, and that the non-party 1,549,800 won was paid by the non-party 1,549,80, and the method of payment was 63,093,540 won and the non-party 2, who was its affiliated company, received the loan from the non-party 1,57,97,97,460 won and paid the remaining amount to the non-party 1,57,97,00 won and the non-party 1,57,000 won and the above non-party 1,57,000 won and the above non-party 1,57,000 won and the above non-party 1,67,000 won and 97,00 won were paid for the above account books.
In light of the records, the above fact-finding and judgment of the court below are acceptable, and there is no violation of law by violating the rules of evidence against the reasoning, such as the theory of lawsuit, and there is no error of law against the rules of evidence. Furthermore, the above USPPPS corporation did not enter the above purchase price as KRW 1,549,808,00 on the original account book and entered the above amount in KRW 886,714,466, and entered the above acquisition payment as provisional payment to the representative director as mentioned above. However, the motive of such act was due to the inevitable circumstances as determined by the court below, and if the other party is the tax authority with superior position under tax laws such as the right to field investigation, etc., which made it difficult for the tax authority to grasp the actual transaction contents, and caused such obstruction as the theory of lawsuit in the exercise of tax authority, and thus, it cannot be said that the above facts violate the so-called principle of trust and good faith. Therefore, the judgment below's purport is justified and there is no error of misconception of facts or error of law.
The final appeal is dismissed, and the final appeal is assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices O Sung-sung(Presiding Justice)