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(영문) 대법원 2011. 03. 31. 선고 2011두1887 판결
(심리불속행) 임대수입금액을 누락한 것으로 보아 과세한 처분은 적법함[국승]
Case Number of the immediately preceding lawsuit

Gwangju High Court 2010Nu1001 ( December 09, 2010)

Case Number of the previous trial

early 208 Mine1210 (Occ. 23, 2009)

Title

(C) Any disposition that is imposed by deeming that the rental income amount was omitted is legitimate.

Summary

(W) Any disposition that is imposed on the grounds that the amount of income was omitted on the basis of each store lease contract of a building acquired from a tax evasion reporter is legitimate.

Cases

2011Du1887 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellant

○ Limited Liability Company

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Gwangju High Court Decision 2010Nu1001 Decided December 9, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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 for Appeal, it is so decided as per Disposition by the assent of all participating Justices on the bench, on the ground that the Plaintiff did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period (the grounds of appeal filed by the Plaintiff was received on February 24,

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,

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