Seoul High Court-2014-Nu-3895 (Law No. 17, 2015)

The burden of proof of estimated taxation is on the tax authority.

The burden of proof on the requirements for the summary of the tax assessment is imposed on the tax authorities, and if it is not proved, the burden of proof can only be cancelled in full.

Article 4 of the Act on Special Cases concerning the Procedure of Appeal

2015du41944 global income and revocation of disposition

AA

00. Head of tax office

Seoul High Court 2014Nu63985 ( April 17, 2015)

August 31, 2015

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by