Seoul High Court 2012Nu24063 (Seoul High Court 2013.06.14)

In cases of estimated decision or revision, where a small enterprise suspected of tax evasion closes down, the standard expense rate shall apply.

In cases of estimated decision or revision, the simple expense rate method shall apply only when a small enterprise that has no suspicion of tax evasion closes its business, and the standard expense rate shall apply to cases where a small enterprise that has a suspicion of tax evasion closes its business.

Article 143 (3) 1-2 of the Enforcement Decree of the Income Tax Act

2013du13181 Global income and revocation of disposition

IsaA

The Director of the Pacific District Office

Seoul High Court Decision 2012Nu24063 Decided June 14, 2013

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 the appellant's allegation in the grounds of appeal is not included in the grounds under each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party.