Seoul Administrative Court-2013-Gu Partnership-500 ( August 23, 2013)

The disposal of income by the representative of the omitted amount of sales, and the disposition notified of the change in the amount of income is not erroneous.

Even if a corporation fails to include the amount related to the omission of sales in the account book and accounts as the cash has been deposited, the other party account is unclear, and the amount of omission of sales that should have been entered in the account book as the profit of the corporation shall be deemed to constitute the outflow of the company

2013Nu48943 Action Demanding detailed earned income and revocation of disposition

@@@@인베스트먼즈 주식회사

*The Director of the Tax Office

Seoul Administrative Court 2013Guhap50500

May 14, 2014

June 11, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

제1심 판결을 취소한다. 피고가 2012. 2. 1. 원고에 대하여 한 2011년 귀속 근로소득에 대한 원천세 @@@원(산출세액 @@@원, 가산세 @@@원, 차감 공제세액 @@@원)의 부과처분을 취소한다.

1. The reasoning for the recognition of the judgment of the court of first instance is as follows: (a) the phrase “ February 17, 2012,” which means “ February 17, 2012,” which serves the eightth below the second judgment of the court of first instance, is the same as the ground for the judgment of the court of first instance; and (b) such part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.