Seoul High Court 2011Nu15161 (Law No. 19, 2012)

Cho High Court Decision 2009Du4273 (Law No. 15, 2010)

(C) If there is a lack of significant part, it cannot be deemed illegal as a disposition of estimation based on the standard income rate.

(Summary) The Plaintiff did not submit additional data necessary for calculating necessary expenses, and there is no circumstance to deem that the Plaintiff failed to conduct an on-site investigation even if it was sufficiently possible, and it cannot be deemed that the disposition imposed by estimation based on the standard income rate is unlawful on the ground that the important part is insufficient.

2012du12389 The revocation of disposition imposing global income tax, etc.

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2. One other than the director of the Daegu Tax Office

Seoul High Court Decision 2011Nu15161 Decided April 19, 2012

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Appellate Proceedings, since a petition of appeal filed by an appellant did not state any of the grounds for appeal and did not submit a statement of grounds for appeal within the statutory period

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final