Daejeon High Court-2016-Nu-10129 ( October 20, 2016)

(C) If a duplicate investigation is conducted, and if the expenses of the youth terminal are necessary, the examination shall be conducted.

(C) In order to avoid heavy disciplinary action due to the summary of audit, it is not possible to conduct a tax investigation with the Plaintiff’s visit to request the submission of a revised tax return for the purpose of avoiding heavy disciplinary action. Even if the tax investigation is conducted, the third increase disposition is merely a correction of the initial error of taxation regardless of re-audit, and the expenses incurred in the youthter constitute necessary expenses of the transferred property.

Article 81-2 of the Income Tax Act

2016du60256 Global income and disposition

aa

Head of Busan District Tax Office

Daejeon High Court-2016-Nu-10129 ( October 20, 2016)

2017.023

All appeals are dismissed.

Costs of appeal shall be borne by each party.

The records of both the Reasons for Appeal and the Reasons for Appeal were examined, but the Reasons for Appeal by the appellant

The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

The appeal is dismissed in accordance with Article 5 of the same Act, since it is found that there is no reason or reason to do so;

It is so decided as per Disposition by the assent of all participating Justices.