Seoul High Court-2015-Nu-39783 ( October 06, 2015)

Cho High-2014-Seoul Government-039 (2014.05)

(In the absence of fact-finding) In the absence of fact-finding transactions, the act of calculating a provisional park by making false slips is subject to the application of the penalty tax for unfair underreporting.

(In the absence of the substance of the transaction, the virtual park is omitted from corporate tax by appropriating the virtual park through the preparation of false slips. It falls under §27 ②(1) of the Enforcement Decree of the National flag Act and thus is subject to "unfair under-reported additional tax."

Article 47-2 of the Framework Act on National Taxes

2015Du55394 Revocation of Disposition of Corporate Tax Imposition

OOOOO Co.

○ Head of tax office

Seoul High Court Decision 2015Nu39783 Decided October 06, 2015

. 28, 2016

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 it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition