Seoul High Court 2013Nu22507 (Law No. 15, 2014)

Seocho 2012west 3055 (2012.05)

Paragraph (3) (c) of paragraph (3) shall not apply to the scope of purchase costs, lease, etc. and the kinds of evidential documents, as there is no evidence of major expenses.

In cases where it is possible to separately calculate major expenses included in inventory assets as of the end of the relevant taxable year as of the end of the relevant taxable year prescribed in paragraph (3) (c) of the notification, it refers to cases where it is possible to separate and calculate major expenses not included in inventory assets at the end of the relevant taxable year by collecting evidence of the principal expenses at the end of the relevant taxable year. It may not be applied to

2014du3280 Global income and revocation of disposition

IsaA

Head of Geumcheon Tax Office

Seoul High Court Decision 2013Nu22507 Decided January 15, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.