폐업한 소기업에 해당하여 단순경비율로 소득금액을 결정하여야 하는지 여부[국승]
Seoul High Court 2009Nu50 ( October 06, 2009)
Whether income should be determined by simple expense rate as a small enterprise closed;
It is difficult to see that some of the projects for weather purposes of corporations, etc. fall under the scope of small and medium enterprises, but has been engaged in such projects as its main business.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
Therefore, 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.