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(영문) 서울고등법원 2017.08.16 2016누81033
종합소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance, such as admitting the judgment, is the same as the reasoning of the judgment of the court of first instance, except to supplement or add the judgment as follows 2. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article

2. The supplementary and additional Plaintiff asserts to the following purport:

In order to be lawful, each disposition of this case must be based on the premise that the Defendant’s omission in sales included in the gross income of the company of this case was leaked out, and the omitted sales amount is only the amount which the company of this case failed to recover from the telecommunications business operators, i.e., the unpaid amount of claims, and thus

Nevertheless, the Defendant’s disposition of this case as bonus to the Plaintiff, who was the representative director of the instant company, was disposed of as a bonus in view of the fact that the amount omitted from the sales was leaked out of the company, and its attribution is unclear.

However, as recognized in the first instance judgment cited by this Court, it is difficult to view that some of the key issues, excluding bad debts, etc. disposed of by the defendant, from among the sales revenue of the excursion ship information fee corresponding to the omitted sales, which are the remaining amount of the sales revenue of the excursion ship amount by the evidence submitted by the plaintiff, have been proved to the extent that there is considerable probability that the existence of special circumstances is not leaked. Thus, the revenue equivalent to the key issue of the company in this case

The plaintiff's assertion on a different premise is without merit.

3. In conclusion, the plaintiff's claim shall be dismissed as it is without merit.

The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed as it is without merit.

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