(원심판결과 같음) 과세관청의 필요경비 입증책임의 정도[국승]
Seoul High Court-2015-Nu-67917 ( March 13, 2016)
(See the judgment of the court below) The tax authority's burden of proof as necessary expenses
(See the judgment of the court below) The tax invoice reported by the taxpayer is proved to be prepared falsely without real transactions by the defendant, who is the tax authority, and if it is proved to the extent that the taxpayer's party to the payment is false, it is necessary to prove that the cost has been actually paid by the taxpayer.
Article 27 (Calculation of Necessary Expenses of Business Income)
Global Income Detailed and Revocation of Disposition
AA
The director of the Southern Incheon District Office
Seoul High Court 2015Nu67917
October 27, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the appeal is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.
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The decision shall be rendered as above.