Daejeon High Court 2018Nu1542 ( October 15, 2019)

(A) Expenses incurred in omission in sales or processing of a corporation shall be excluded from the company, except in extenuating circumstances, and a representative disposition shall be taken as a bonus in cases where the attribution is unclear.

(1) In the event that a corporation fails to record its sales in the account book or appropriates the cost of processing in the account book, the profit of the corporation equivalent to the total amount of the omitted sales or processing cost shall be deemed to have been leaked out of the company, barring any special circumstance. In this case, the special circumstance that it is deemed that the omitted sales or processing cost is not leaked out of the company shall be proved by the corporation asserting it.

Article 66 of the Corporate Tax Act and Article 67 of the Corporate Tax Act

Supreme Court Decision 2019Du43313 Decided the change in income amount

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○ Head of tax office

Daejeon High Court 2018Nu1542

2019.26

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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.