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TITLE | [Revocation of Disposition Imposing Total Income Tax]Supreme Court Decision 2003Du15300 Delivered on May 12, 2005 [full Text] |
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Summary | |
In the case where the income tax is imposed on the representative, etc. on the ground that the corporate income disbursed to a third party was actually distributed to the representative, etc., the person who bears the burden of proof as to the actual distribution, etc. of income (= tax authorities) and the level of the burden of proof |