Early High Court Decision 2013J 3918 (Law No. 15, 2014)

The cost of the construction project whose actual payment is not confirmed shall not be deemed necessary expenses.

The cost of construction that is not verified to have been actually paid cannot be deemed necessary expenses, and the reporting and payment of transfer income tax while carrying on construction business and housing construction business cannot be deemed to have justifiable grounds that the Plaintiff cannot be deemed to have breached his/her duty. The Seoul High Court-2015-Nu72469 (O. 23, 2016) failure portion: The defective portion of the items omitted in the additional tax payment notice:

Article 27 (1) and (3) of the former Income Tax Act, Article 1 (6) of the former Enforcement Decree of the Income Tax Act

Supreme Court Decision 2016Du51931

KimA

ㅇㅇ세무서장

Seoul High Court Decision 2015Nu72469 Decided August 23, 2016

December 27, 2016

The appeal is dismissed.

Costs of appeal are assessed against each appellant.

Examining the lower judgment and the grounds of appeal, the allegation of the grounds of appeal by appellant is in the final appeal procedure.

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The reasons referred to in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Settlement of Small and Medium Enterprises shall not be included, or

Since it is recognized that all appeals are dismissed pursuant to Article 5 of the same Act, all participating Justices are dismissed.

It is so decided as per Disposition by the assent of all participating Justices.

December 27, 2016