Seoul High Court 2009Nu25400 (2010.06.09)

Seocho 208west 1322 ( December 11, 2008)

A disposition in which the income amount was estimated by the income rate reported by the principal is reasonable;

The book and documentary evidence of the publishing company operated by the plaintiff do not exist and the standard income ratio of the relevant type of business is too low compared to the return income ratio of the publishing company operated by the plaintiff, so it is reasonable and reasonable to estimate the amount of income according to the return ratio of the taxpayer himself/herself is to reflect the most true income.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per