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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2015Guhap1132 ( December 08, 2016)
Case Number of the previous trial
Appellate Court 2015No810 (Law No. 15, 2015)
Title
The amount deposited into the borrowed account shall be the amount omitted from sales, and in the case of taxation by on-site investigation, income shall not be estimated.
Summary
(As with the judgment of the court of first instance) If the amount of deposit between a borrowed-name account and a business account is confirmed, it cannot be deemed that the amount deposited into the borrowed-name account is a double reported amount, and if the corresponding necessary expenses are also imposed by the on-site investigation after clarifying the omitted amount of income by the on-site investigation, the estimated investigation of income cannot be determined.
Cases
2017Nu30124 Disposition to revoke the imposition of value-added tax
Plaintiff and appellant
leAA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
December 8, 2016
Conclusion of Pleadings
June 7, 2017
Imposition of Judgment
June 14, 2017
Text
1. The plaintiff's appeal against the defendants is dismissed in entirety.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the court of first instance shall be revoked. The part of the disposition imposing global income tax exceeding 29,832,129 won in excess of 29,832,129 won in excess of 33,37,656 won in the disposition imposing global income tax for 209, 208, 207, 363, 207, 208, 367, 208, 206, 367, 207, 30, 367, 207, 208, 306, 207, 207, 306, 207, 208, 207, 306, 207, 206, 306, 207, 306, 207, 208, 206, 207, 206, 207, 207, 207, 2016
Reasons
1. Quotation of judgment of the first instance;
The grounds for appeal by the plaintiff are not significantly different from the allegations in the first instance court, and there are no evidence submitted by the plaintiff in addition to this court. The grounds for appeal by this court are identical to the grounds for the judgment in the first instance court, thereby citing Article 8(2) of the Administrative Litigation Act and Article 420
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal against the defendants is dismissed in entirety.