Whether the investigation documents notified by the investigation agency are true and tax imposition disposition based on the belief that they are true.

If a tax official believe that it is true without having conducted a real verification or a field investigation on investigation documents, such as a note and a miscellaneous book, which he/she has notified to an investigation agency, and imposes a tax on the basis of it, it is an illegal disposition contrary to the principle of base taxation.

Article 16 of the Framework Act on National Taxes

[Plaintiff-Appellant] Kim & Lee LLC, Kim & Lee LLC, Counsel for plaintiff-appellant-appellant-appellant-appellant-appellant-appellant-appellee

Head of the Jeonju Tax Office

Gwangju High Court Decision 82Gu23 delivered on July 23, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds of appeal.

According to the reasoning of the judgment of the court below, the defendant entered the above facts in the 197.4.1 to 197.7.6 of the above facts and stated them in the 197-2 investigation agency's separate records and stated them in the 1977-2's separate records and stated them in the 1977-2's separate records and stated them in the 197-17-2's separate records and stated them in the 197-2's separate records and stated them in the 197-2's separate records and stated it in the 197-2's separate records and the 5-6-2's separate records and stated them in the 197-2's separate records and stated them in the 197-2's separate records and stated them in the 197-2's separate records and stated it in the 197-2's separate records and stated it in the 6-2's separate records and 3-17-1's separate records.

Therefore, the appeal is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Yoon Yoon-hee (Presiding Justice)