Seoul High Court-2018-Nu-5979 ( December 04, 2018)

Examination-Income-2017-016 (20 June 2017)

(C) Simple expense rate may not be applied to false import declarations.

(C) The Defendant’s disposition that applied the standard expense rate by deeming that the amount of income exceeds KRW 15 million as a new business operator in 2014 is lawful, since the Plaintiff obtained income of KRW 6 million from the income of KRW 200,000 in the income of KRW 200,000 in the income of KRW 15,000 in the income of KRW 2010,000,000 in the income of KRW 2013.

Article 143 of the Income Tax Act: Estimation, and Correction

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

According to the judgment of the court below and the appellate brief and the records of this case, the arguments on the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

April 25, 2019