Seoul High Court 2008Nu36526 ( October 15, 2009)

The legitimacy of the assertion that the purchase quantity of a game merchandise coupon was erroneously calculated.

It is difficult to conclude that a written confirmation to recognize the purchase quantity of merchandise coupons at the time of the tax investigation has been prepared based on correct facts, and it is reasonable to calculate it in accordance with the gift ledger and the statement of transactions

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

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. However, 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 for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent