Seoul High Court 2009Nu20504 ( October 27, 2010)

Supreme Court Decision 2009Du5022 (Law No. 97.09)

In order to be used as taxation data, there must be adequate evidentiary documents.

In order to be confirmed as a transaction with data, there must be evidence in accordance with the statement at the end of the year, and if the transaction partner does not undergo an investigation, such as the unilateral statement in which the opportunity to counter-examine or cross-examine is not given and the confirmation of confirmation of facts about the transaction partner's vindication, it cannot be easily considered as data

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

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are acknowledged to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It