Seoul High Court-2013-Nu-48431 ( December 24, 2014)

Whether to recognize extra expenses related to the receipt of processing tax invoices

Since the Plaintiff’s proof on the fact that the instant tax invoice was false, and that the cost was actually paid is insufficient, the instant disposition that was made by denying the construction cost of the instant tax invoice as deductible expenses is lawful.

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2014Du41015 Revocation of Disposition of Imposing Corporate Tax

AA General Construction Corporation

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 2013Nu48431 Decided July 24, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

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