Seoul High Court-2018-Nu-50521 ( December 14, 2018)

(A) The burden of proof for extra expense shall be borne by the taxpayer who asserts such burden.

To constitute an amount that can be included in deductible expenses as entertainment expenses under Article 25 (5) of the former Corporate Tax Act, it shall be proved through objective data to verify how much amount of money was paid to a business party for a certain purpose.

Article 19 of the Corporate Tax Act, Article 25 of the Corporate Tax Act

2019Du32108 Revocation of Disposition of Imposing Corporate Tax

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BB Director of the Tax Office

Seoul High Court Decision 2018Nu50521 Decided December 14, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by