(심리불속행) 과세대상에 관하여 실질적으로 지배관리 자가 따로 있는 경우의 납세의무자 및 필요경비 인정여부[국승]
Seoul High Court-2016-Nu-45235 ( November 10, 2016)
(C) If there is a person who substantially controls and manages the subject of taxation, whether the person liable for tax payment and the necessary expenses are recognized.
The plaintiff should be deemed as a taxpayer, and since the plaintiff prepared a fact-finding certificate that is difficult to believe, it is difficult to believe that the statement of other certificates is also reliable, and it is insufficient to recognize that the defendant claimed the plaintiff's money, other than the amount deemed necessary expenses, was spent as necessary expenses by the account transaction statement
Article 14 of the Framework Act on National Taxes, Article 97 of the Income Tax Act
2016Nu45235 Revocation of Disposition of Imposing capital gains tax
AA
BB Head of the tax office and one other
The second instance decision
Seoul High Court Decision 2016Nu45235 Decided November 9, 2016
October 12, 2016
November 9, 2016
1.The height is dismissed.
2. The costs of appeal shall be borne by 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.
Since the assertion on the procedure of a trial is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning Procedure for Trial, etc.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.
It is so decided as per sentence.