(심리불속행) 원고가 실사업자가 아니라는 주장을 인정할 수 없음[국승]
Busan High Court 2011Nu3111 (Law No.16, 2012)
(Resceptive Conduct) The plaintiff may not admit that the plaintiff is not a real business operator.
(Summary) The construction of this case is under the name of the Plaintiff, only part of the money transferred by the Plaintiff from the contractor was remitted to another person, and the fact that the Plaintiff filed a lawsuit for the payment of the remainder in the name of the Plaintiff, and the evidence submitted by the Defendant was insufficient to find that the Plaintiff was not the actual business operator.
Article 14 of the Framework Act on National Taxes
2012du12761 Disposition of revocation of the global income tax notice
XX Kim
Head of North Busan District Tax Office
Busan High Court Decision 2011Nu3111 Decided May 16, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Appellate Procedure, and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by
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