Daejeon High Court 2012Nu2434 (Law No. 11, 2013)

Cho Jae-chul201 Jeon 2395 ( November 16, 2012)

(In case of a field investigation, it is legitimate to estimate the amount of income because it cannot determine the tax base even if it is a field investigation.

(2) In light of the above legal principles, it is reasonable to determine the tax base and tax amount on the ground that the Plaintiff’s income amount is calculated by means of estimation based on the estimation, since the Plaintiff’s income amount cannot be determined on the spot investigation even if it

2013du9847, detailed global income, revocation of such disposition, and partial payment of global income tax

CHAPTER A

Head of Busan District Tax Office

Daejeon High Court Decision 2012Nu2434 decided April 11, 2013

2013.08.30

The appeal is dismissed.

Costs of appeal shall be borne by the plaintiff.

Although examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.