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(영문) 대법원 2019. 09. 17. 선고 2019두41720 판결
(심리불속행) 부외비용 수입누락 부분에 대응하는 손금만을 실지조사가 아닌 추계조사방법에 의하여 산출·공제할 수는 없음[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-5611 ( April 24, 2019)
Case Number of the previous trial
Examination-corporation-2016-0026 ( October 28, 2016)
Title
(Refluence of Trial) Only the deductible expenses corresponding to the omitted portion of the extra expense shall not be calculated and deducted by the method of an additional investigation, not by the field investigation.
Summary
(Main) If a taxpayer who seeks to obtain an excess expense deduction, he/she shall assert and prove the omission by himself/herself, and only the deductible expenses corresponding to the omission portion shall not be calculated and deducted by the method of an additional investigation, not by the on-site investigation.
Related statutes
Article 19 of the Corporate Tax Act