Seoul High Court 2014Nu59612 (Law No. 25, 2015)

(1) If the tax authority denies any reported cost, it must specify the amount of the cost denied by the tax authority.

(1) In the event that a part of the cost reported by the taxpayer is disputed whether it is an actual cost and it is proved that it is reasonable for the taxpayer to use the cost claimed by the taxpayer and the other party to the payment thereof is false, the taxpayer bears the burden of proving the actual cost, but even in this case, the tax authority must specify the amount of the cost that is at least an actual cost.

Article 19 (Scope of Deductible Expenses)

2015Du41074 Revocation of Disposition of Corporate Tax Imposition

-Appellee

△△△△ Corporation

-Appellant

The Director of the Pacific District Office

Seoul High Court Decision 2014Nu59612 Decided March 25, 2015

March 25, 2015

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per