beta
Case Number of the immediately preceding lawsuit
Daegu High Court 2015Nu614 (Law No. 1624, 2016)
Title
The burden of proving the transfer by the customer to the account of the representative of the corporation is the taxpayer.
Summary
The burden of proving that the transaction partner's deposit in the account of the representative of the corporation operating the brokerage business is not the sales amount, and if there is no specific increase, it constitutes the sales of the corporation.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2016Du4940 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Daegu High Court Decision 2015Nu6614 Decided June 24, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and it is evident that the appeal is groundless. Thus, the appeal is dismissed in accordance with Article 5 of
The decision shall be rendered as above.