Whether the revenue fee stated in the injury of the litigation case can be seen as the income omitted;

In the case, it is difficult to accurately calculate the income omitted in return for each corresponding year among the income omitted in the progress of the case, and it is unreasonable to determine and calculate the relevant annual tax base only because it is the evidential materials withdrawn by the defendant.

The calculation of gross income amount under Article 24 (1) of the Income Tax Act

Article 48 (Receipt Date of Business Income)

The appeal is dismissed.

Costs of lawsuit shall be borne by the defendant.

The grounds of appeal are also examined together.

The fact that the taxpayer omitted part of the amount of the revenue when filing a global income tax return is a taxation requirement and the defendant, as a matter of principle, bears the burden of proof. Since the subject matter of the lawsuit seeking revocation of a taxation exists in an objective existence of the legitimate amount of tax, in cases where the legitimate amount of tax is calculated based on the data submitted not later than the closing date of arguments in the fact-finding court, the portion exceeding the legitimate amount of tax shall be revoked and the entire amount of tax shall not be revoked. However, in cases where there is no data for calculating the legitimate amount of tax, the entire amount of tax assessment may not be revoked (see, e.g.

In the same purport, the court below acknowledged the facts as stated in its decision after compiling the adopted evidence, and found that some of the fees income entered in the progress book of the case is omitted while the plaintiff reported income tax, but the defendant prepared for the convenience of managing the case by the office personnel of the plaintiff, who is the attorney-at-law, as the evidence of the disposition imposing global income tax of this case, and it cannot be deemed that all of the amounts entered in the progress book as the fees cannot be viewed as the plaintiff's income amount in light of the author, motive, method of entry and contents of entry, etc. of the progress book of the case, and the data submitted by the plaintiff and the defendant in the oral proceedings of this case cannot be determined as the tax base for imposing the annual total income tax of the plaintiff because it is difficult to calculate the annual amount of income omission in the proceeding of this case. Accordingly, the whole disposition of this case was revoked on the ground that the legitimate annual global income tax amount due to the omission of the plaintiff's income return cannot be calculated. There is no error in the misapprehension of legal principles as to the burden of proof, calculation of legitimate tax

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.