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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2013Guhap6052 (2014.05)
Title
Unless there are special circumstances, the amount omitted in sales of a corporation shall be deemed to have been leaked to the extent that the total amount omitted in sales was leaked.
Summary
A special circumstance that the omission in sales is not leaked to others shall be proved by the legal entity asserting such circumstance.
Related statutes
Article 19 of the Corporate Tax Act
Article 106 of the Enforcement Decree of Corporate Tax Act
Cases
2014Nu64232 Action demanding cancellation of notice of change in income amount
Plaintiff and appellant
AAA, Inc.
Defendant, Appellant
head of Dongjak-gu Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2013Guhap60552 decided September 5, 2014
Conclusion of Pleadings
April 15, 2015
Imposition of Judgment
May 6, 2015
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1. Purport of claim
On August 4, 2011, the defendant's notice of change in the amount of income for the business year 2009 against the plaintiff (income earners: KimB, income amount: OOB), and notice of change in the amount of income for the business year 2010 (income earners: KimB, income amount: OOB), respectively, shall be revoked.
2. Purport of appeal
Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke the below shall be revoked. On August 4, 201, 201, the defendant revoked either the OOO or the OOOO in the disposition of notice of change in the amount of income in the business year 2009 against the plaintiff and the 2010 business year 20.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows, except for the dismissal of the following matters among the judgments of the court of first instance, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The term "total of the eight pages table" shall be added above the end:
(6) Personnel expenses not appropriated in books.
OOO
OOO
OOO
OOO
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.