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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-32786 (Law No. 15, 2017)
Title
(C) If the standard expense rate is applied, the disposition of this case is legitimate.
Summary
(The main point of the original trial) Any disposition that is determined by estimation due to lack of necessary books or lack of important parts is legitimate.
Related statutes
Article 94 (Scope of Transfer Income)
Cases
Supreme Court-2016-Du-58048 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
AA
Defendant, Appellant
O Head of tax office
original adjudication determination
Seoul High Court Decision 2015Nu72940 Decided October 11, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.