차명계좌에 입금된 금액은 매출누락 금액이며, 실지조사에 의한 과세의 경우 소득을 추계결정할 수 없음[국승]
Seoul Administrative Court 2015Guhap1132 ( December 08, 2016)
Appellate Court 2015No810 (Law No. 15, 2015)
The amount deposited into the borrowed account shall be the amount omitted from sales, and in the case of taxation by on-site investigation, income shall not be estimated.
(As with the judgment of the court of first instance) If the amount of deposit between a borrowed-name account and a business account is confirmed, it cannot be deemed that the amount deposited into the borrowed-name account is a double reported amount, and if the corresponding necessary expenses are also imposed by the on-site investigation after clarifying the omitted amount of income by the on-site investigation, the estimated investigation of income cannot be determined.
2017Nu30124 Disposition to revoke the imposition of value-added tax
leAA
BB Director of the Tax Office
December 8, 2016
June 7, 2017
June 14, 2017
1. The plaintiff's appeal against the defendants is dismissed in entirety.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the court of first instance shall be revoked. The part of the disposition imposing global income tax exceeding 29,832,129 won in excess of 29,832,129 won in excess of 33,37,656 won in the disposition imposing global income tax for 209, 208, 207, 363, 207, 208, 367, 208, 206, 367, 207, 30, 367, 207, 208, 306, 207, 207, 306, 207, 208, 207, 306, 207, 206, 306, 207, 306, 207, 208, 206, 207, 206, 207, 207, 207, 2016
1. Quotation of judgment of the first instance;
The grounds for appeal by the plaintiff are not significantly different from the allegations in the first instance court, and there are no evidence submitted by the plaintiff in addition to this court. The grounds for appeal by this court are identical to the grounds for the judgment in the first instance court, thereby citing Article 8(2) of the Administrative Litigation Act and Article 420
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal against the defendants is dismissed in entirety.