Daejeon High Court 2009Nu3123 ( October 17, 2011)

Cho High 207 Jeon 1615 ( November 24, 2008)

(C) The disposition that notified the change in the amount of income is legitimate after the processing costs are disposed of as bonus to the representative.

(main point of view) In case where a person receives a false tax invoice and keeps accounts for processing costs and provisional collection obligations, it is insufficient to recognize the liability for provisional collection as a processing obligation only on the pretext of a name in which the half of the tax amount is not scheduled. As such, the disposition taken by the officer of a provisional auction to dispose of the amount equivalent to the bonus to the representative and notify the change

2011du7250 Revocation of disposition of imposing corporate tax, etc.

XX Engineering Co., Ltd.

O Head of tax office

Daejeon High Court Decision 2009Nu3123 Decided February 17, 2011

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 were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by 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

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,