Seoul Administrative Court 2012Guhap34358 (2013.05)

Seocho 2012west 3055 (2012.05)

Paragraph (3) (c) of paragraph (3) shall not apply to the scope of purchase cost, lease, etc. and kinds of evidential documents, since there is no evidence to prove the major expenses.

As of the end of the relevant taxable year prescribed in paragraph (3) (c) of the notification, where the main expenses included in the inventory at the end of the corresponding taxable year can be separately calculated means the case in which the evidence of the main expenses can be collected during the corresponding period and it can be calculated separately for the main expenses not included in the inventory at the end of the corresponding taxable year, and it cannot be applied in the absence

2013Nu22507 Gross income and revocation of disposition

IsaA

Head of Geumcheon Tax Office

Seoul Administrative Court Decision 2012Guhap34358 decided July 5, 2013

November 27, 2013

January 15, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of OOO (including additional tax) on the Plaintiff on April 12, 2012 by the Defendant shall be revoked.

The reasoning of the judgment of this court is that "the method of deducting the amount calculated by multiplying the income amount by the simple expense rate from the income amount by the estimated taxation system" is fixed as "tax base for the fifth fifth fifth and the fifth and the fifth and the fifth and lower income amount by the method of deducting the amount obtained by the simple expense rate from the income amount by the income amount," and therefore it is identical with the ground of the judgment of the court of first instance, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act." In this case, the plaintiff asserts that the revised notice [Attachment 1] (3) (c) should be applied to this case. However, the court of first instance and the revised notice [Attachment 1] (3) (c) of the [Attachment 1] of the first instance court and the subsequent notice (Attachment 1] of the first instance court, which are included in the inventory assets as of the end of the corresponding taxable year, are difficult to accept as long as the plaintiff's major expense is not included in the inventory assets of the first instance."