Title
Whether the cost of the omission of sale is recognized (a decision not to be examined)
Summary
If a tax assessment is made on the omitted income amount by the on-site investigation decision, the taxpayer should assert and prove the necessary expenses corresponding to the omitted income amount.
Related statutes
Article 4 of the Act on Special Cases concerning the Procedure of Appeal
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted pursuant to Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal shall be dismissed pursuant to Article 5 of the Act, and the costs of appeal shall be borne by the losing party. It is so decided as per
October 13, 2006