Seoul High Court 2015Nu39592 (Law No. 13, 2016)

(Incompetence of Trial) The taxpayer bears the burden of proving that he/she filed an excessive report.

In an appeal litigation seeking revocation of a disposition of increase or decrease, a taxpayer may assert and contest the grounds for tax authorities' excessive report as well as the grounds for tax authorities' increase or decrease, but the evidence submitted by the Plaintiff alone is insufficient to recognize that the Plaintiff filed an excessive report equivalent to the amount of the "total of the difference in the comparison table" column among the revenues related to the Dried Corporation.

2016du32077 Global income and revocation of disposition

EO

O Head of tax office

Seoul High Court Decision 2015Nu39592 Decided January 13, 2016

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation of the grounds of appeal by the appellant is not included in the grounds set forth in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It is so decided as per