Seoul Administrative Court 2014Guhap19834 ( October 30, 2015)

The imposition of business income and additional tax for deficiencies in books and transactions without data is legitimate.

(1) The disposition of imposition and additional tax are legitimate, as it is difficult to find out circumstances to deem that the Plaintiff omitted cash sales for other reasons without any intention to evade taxes, such as the concealment of income or revenue, or the avoidance of progressive tax rates, since the Plaintiff filed a return by intentionally omitting the books of account (as stated in the judgment of the first instance court) and only omitted cash sales.

2015Nu68033 Other global income and revocation of disposition

Park ○

BB Director of the Tax Office

oly 30, 2015

May 31, 2016

July 19, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

3. In addition to the judgment of the court of first instance such as the attached Form, correction of the judgment of the court of first instance shall be made;

The judgment of the first instance shall be revoked. The imposition of KRW 00,000,000,000, total global income tax for the year 2008 through 2011 as shown in the attached Form 2008 to the Plaintiff on September 2, 2013 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance except for the following additions to the five pages 2 of the judgment of the first instance. Thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The addition;

[Plaintiff’s Don △△△△ was imposed a global income tax on KRW 7,208,280,460 on the Plaintiff’s 7,200,000 from 207 to 2011 and did not file a global income tax return on the 7,208,280,460 as a result of the tax investigation, and filed a lawsuit seeking revocation of the imposition of unfair under-reported additional tax of KRW 00,000 among them, and the said judgment became final and conclusive (Supreme Court Decision 2015Du48273 Decided November 17, 2015).

3. Conclusion

If so, the judgment of the court of first instance is justifiable. Therefore, the plaintiff's appeal is dismissed as it is without merit, and since the judgment of the court of first instance was omitted due to an obvious error, it is added as shown in the attached

Change of course.