Seoul High Court-2015-Nu-68033 (Law No. 19, 2016)

(Reorder of Trial) The imposition of business income and additional tax for deficiencies of books and transactions without data shall be justified.

(C) If the Plaintiff were to have omitted cash sales for any reason other than the purpose of evading taxes, such as the concealment of income or income or the avoidance of progressive tax rates, it is difficult to find out the circumstances that the Plaintiff omitted cash sales for the reason that the Plaintiff filed a return by intentionally omitting the book-keeping, data-free transactions, and cash sales.

Article 19 of the Income Tax Act

2016du48911 global income and revocation of disposition

Park ○

Head of Mapo Tax Office

Seoul High Court Decision 2015Nu68033 Decided July 19, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining all the judgment of the court below and the grounds of appeal, the grounds of appeal by the appellant are not included in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition