Jeonju District Court 2012Guhap1263, 2012.14

National Tax Service Review Income 2011-0144 ( December 22, 2011)

Fees for the agent for the cancellation of the disposition by a certified tax accountant shall be regarded as business income requiring professional knowledge.

(As a result of the first instance trial) A certified tax accountant enters into a contract for the revocation of a disposition on behalf of a tax accountant and provided each service on an independent basis, and a proxy service, such as a request for professional knowledge as a certified tax accountant, requires the period of service, details of service, etc., shall be regarded as business income continuously and repeatedly conducted under social norms in light of the period of

(B)Revocation of revocation of refusal to correct income tax, 2012Nu1285

Jeonn

Head of the Tax Office

Jeonju District Court Decision 2012Guhap1263 Decided August 14, 2012

November 19, 2012

December 3, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on September 21, 201 against the plaintiff on September 21, 201 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and the main text of Article 11420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.