Seoul High Court-2015-Nu-58500 ( October 17, 2016)

(C) Whether the plaintiff is subject to the application of the simple expense rate

(In the first instance), the summary of the Income Tax Act adopts the individual taxation principle, and the simple expense rate constitutes an exception to the applicable taxation, so there is no reason to expand the applicable application in violation of the law.

Article 17-2 of the Value-Added Tax Act

Supreme Court Decision 2016Du37140 Decided global income and revocation of disposition

AA

BB Director of the Tax Office

6.28

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. 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 in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of