(심리불속행) 현실적인 퇴직사유에 해당함[국패]
Seoul High Court-2018-Nu-5074 ( October 24, 2018)
Cho Jae-2017-west-1310 (Law No. 22, 2017)
(C) A practical reason for retirement; and
(Summary) The contract of compensation for executive officers entered into between the Plaintiff and a controlling shareholder constitutes an annual salary contract entered into with the intent to convert the annual salary system, and the contract of compensation under the annual salary system was entered into on condition that retirement benefits are not paid in the future, and thus constitutes a
Article 100 (Calculation of Gains on Transfer) (2) of the Income Tax Act
2018Du6231 Revocation of Disposition of Imposing Corporate Tax, etc.
○○ Video Co., Ltd.
○○ Head of tax office
The Seoul High Court Decision 2018Nu50774 decided October 24, 2018
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per