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Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon)-2018-Nu-864 (Law No. 15, 2019)
Title
(C) If the party liable for duty payment bears the burden of proof as to the evidence of separate cost, which corresponds to the omitted income.
Summary
(b) The assertion and burden of proof on the evidence of the separate expense, which corresponds to the omitted income, is consistent with the rule of experience and the principle of equity.
Related statutes
Article 19 (Scope of Losses)
Cases
Supreme Court-2019-Du-40970 Revocation of Disposition of Corporate Tax Imposition
Plaintiff and appellant
AAA, Inc.
Defendant, Appellant
O Head of tax office
original adjudication determination
Seoul High Court Decision 2018Nu864 decided October 15, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal is recognized as without merit under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal. It is so decided as per Disposition by the assent of all participating Justices on the bench.