Gwangju High Court 2010Nu398 ( October 17, 2010)

early 208 Mine2381 ( October 23, 2008)

It is reasonable to impose estimated tax on a non-reported corporation operating normally.

In the case of the estimated taxation based on the non-report of a construction corporation established by a person with special interest of the said corporation for the construction work of the school foundation and the medical corporation operated by the actual representative, it cannot be deemed that the estimated taxation lacks rationality and feasibility on the ground that the operating profit ratio is much higher than the average and the ratio of labor cost is considerably lower than that publicly notified.

The contents of the decision shall be the same as attached.

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 grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided