Seoul High Court 2012Nu17201 (Law No. 26, 2012.09)

(Trial poorness) The daily labor cost appropriated by an insurance agency as the processing labor cost shall not be included in the necessary expenses.

(Summary of the original instance) Although it is argued that the daily labor cost calculated in the book was paid in cash, it cannot be recognized that there is no specific financial data, such as cash withdrawal, or any specific financial data and earned income, or there is no original market for detailed labor details and wage payment.

2012du24122 Global income and revocation of disposition

LAA

Head of Central Tax Office

Seoul High Court Decision 2012Nu17201 Decided September 26, 2012

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 are examined, but it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final