Daejeon High Court 2008Nu2574 ( October 22, 2009)

Cheongju District Court 2007Guhap2086 (2008.09.04)

The legitimacy of the assertion that the actual sales have been overestimated upon the recovery of the processed purchase amount (the golf practice range)

Where a taxpayer asserts that the tax base reported by him/her was wrong in a tax return method, the liability to prove that the initial tax base reported by the taxpayer was wrong shall be the taxpayer, and the credibility of the tax return is not recognized, although it was excessively reported.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as