[종합소득세등부과처분취소][공1992.10.1.(929),2691]
Recognizing the amount reported by the business operator of the land by the sale price of the land, the legality of the tax disposition that denied inclusion of the purchase price in necessary expenses.
Unless there are special circumstances unlike the general manufacturing business, sales are established by the volume of the purchased land. Thus, the taxation disposition, such as global income tax, which the tax authority denied the inclusion of the purchase price in necessary expenses and denied the amount reported by the tax authorities as the sales price, is unlawful.
Article 31 of the Income Tax Act
[Plaintiff-Appellant-Appellee] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Park Jae-soo et al., Counsel for plaintiff-appellant-appellee)
[Defendant-Appellant] Plaintiff 1 and 2 others
The Director of Gangnam District Office
Seoul High Court Decision 90Gu18540 delivered on March 25, 1992
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
Upon examining the record, the plaintiff purchased gold 134,067,750 won from a small-scale so-called so-called so-called so-called "sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub
In addition, if the facts are identical, even if the plaintiff purchased tax invoices equivalent to such amount, it cannot be deemed that the plaintiff's sales itself was a processing transaction. Since the sales have been established in proportion to the quantity of the land purchased, barring any special circumstances, unlike the general manufacturing business, since the sale of the land was conducted in proportion to the amount of the land purchased, the judgment of the court below that the defendant's act of denying the amount reported as the price of the land sold by the plaintiff as inclusion in necessary expenses and making a disposition of global income tax of this case is justified (see Supreme Court Decision 88Nu10589 delivered on July 11, 1989), and there is no error of law such as misunderstanding of legal principles or incomplete deliberation.
Therefore, there is no reason to discuss.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Jong-soo (Presiding Justice)