Busan High Court-2018-Nu-20917 (Law No. 03, 2019)

(A) Individual deposits are deemed unrelated to the Plaintiff’s revenue in light of their date, amount, transaction counterpart, etc., and thus, they cannot be deemed as omitting the Plaintiff’s revenue.

(b) Even if the amount deposited in the account of a financial institution is presumed to constitute sales or revenues, if there are special circumstances that can be acknowledged as personal transactions unrelated to the revenue in light of the date, amount, transaction counterpart and circumstances, it cannot be readily concluded that the report falls under sales or revenues omitted.

Article 57 of the Value-Added Tax Act

Supreme Court Decision 2019Du39123

Park ○

○○ Head of tax office

Busan High Court Decision 2018Nu20917 Decided April 3, 2019

201.7.11

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.