(심리불속행) 누락수입에 대응하는 별도비용의 지출 증거에 대한 주장과 입증책임은 납세의무자에게 있음[국승]
Seoul High Court (Chuncheon)-2018-Nu-864 (Law No. 15, 2019)
(C) If the party liable for duty payment bears the burden of proof as to the evidence of separate cost, which corresponds to the omitted income.
(b) The assertion and burden of proof on the evidence of the separate expense, which corresponds to the omitted income, is consistent with the rule of experience and the principle of equity.
Article 19 (Scope of Losses)
Supreme Court-2019-Du-40970 Revocation of Disposition of Corporate Tax Imposition
AAA, Inc.
O Head of tax office
original adjudication determination
Seoul High Court Decision 2018Nu864 decided October 15, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.