National High Court Decision 1993Gyeong2960 ( October 16, 1994)

Labor of Gap

Dismissal

Since objective evidence to prove is not presented, it is difficult to accept the claim request.

Article 81 of the Framework Act on National Taxes 【Application Mutatis Mutandis of Provisions

I dismiss the appeal.

1. Summary of the original disposition;

The claimant corporation newly constructed and sold O buildings (a building area is 7,430.55 square meters) and O buildings (a building area is 9,135.05 square meters) (a building area is 9,135.05 square meters combined with the above land and buildings; hereinafter referred to as "sub-owned real estate") on the ground of the same OO building site as 1,651.75 square meters and 1,500.38 square meters in Ansan-si in Ansan-si in Gyeonggi-do, and the disposition authority notified the claimant corporation of the sales of the sales omitted amount of real estate at the time of the corporate tax investigation on the 91 project year (91.1.1.1.2.31) of the applicant corporation (the total amount is 3,350,809,570 won and the aggregate amount is 3,685,890,960 square meters in total, and includes 3680,900,000 won and 31360,01.30.1.6

The applicant filed an appeal on Nov. 16, 93 after filing an objection on May 17, 93 and a request for review on August 7, 93.

2. Opinions of the applicant and the Commissioner of the National Tax Service;

(a) Request;

The requesting corporation has omitted the cost of KRW 3,714,496,00, which was invested at the time of the acquisition of the pertinent real estate and the construction of a new building, in the corporate tax return for the 91 business year, but the above additional cost should be recognized as the acquisition cost of the pertinent real estate as the actual input.

(b) Opinions of the Commissioner of the National Tax Service;

At the time of investigating the disposition agency's investigation into the sales revenue of the real estate at issue and the cost for acquisition, the applicant corporation did not have presented any evidence about the cost of acquisition, and therefore the applicant's statement of claim is difficult to accept

3. Hearing and determination

A. Key issue

This dispute is based on whether the extra cost claimed by the claimant corporation can be recognized as the acquisition cost of the real estate in question.

B. Facts and determination

The requesting corporation submitted the statement by asserting that KRW 1,495,100,000 in relation to the acquisition of land and KRW 2,219,396,00 in relation to the construction of a new building with regard to the acquisition of land, and KRW 3,714,496,00 in relation to the construction of a new building, was not included in the account book of the requesting corporation and was actually disbursed, but did not present objective evidence to prove it. Therefore, it is difficult to accept the claim statement.

Therefore, the request for a trial on this case is without merit, and it is so decided as per Disposition under Articles 81 and 65 (1) 2 of the Framework Act on National Taxes.