Busan High Court 2015Nu21070 (2016.01)

(A) The disposition of this case in question is legitimate as it recognizes the full amount of outflow from the plaintiff to the plaintiff.

(The main point of view) The instant disposition is legitimate since it is reasonable to view that the instant construction cost is not a reduction in the construction cost, as well as that it does not affect the corporation’s deductible expenses and does not have to be deducted from the profit accrued to the Plaintiff, and that the total amount omitted in sales was reverted to the Plaintiff in the

Article 106 (Disposition of Income)

2016du42371 global income and revocation of such disposition

AA

○ Head of tax office

Busan High Court Decision 2015Nu21070 Decided June 1, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

Since the appeal is dismissed in accordance with Article 5 of the above Act, the appeal is dismissed.

It is so decided as per Disposition by the assent of all participating Justices.