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(영문) 대법원 2013. 09. 27. 선고 2013두11284 판결

이 사건 쟁점금액이 원고에게 회수되지 않았다고 판단함에 잘못이 없음[국승]

Title

No error in determining that the issue amount of the instant case was not recovered to the Plaintiff

Summary

In terms of external appearance, the representative director embezzled the amount of the instant issue and returned it to the Plaintiff, and did not understand the act of final acquisition of the amount of the instant issue as a separate act, but did not err in determining that the amount of the instant issue was not recovered to the Plaintiff by being identified as a series of acts to achieve a single objective

Cases

2013Du11284. Revocation of the disposition of revocation of notice of change in income amount

Plaintiff-Appellant

TTT Co., Ltd.

Defendant-Appellee

Head of Sungnam Tax Office

Judgment of the lower court

Seoul High Court Decision 2012Nu2241 decided May 10, 2013

Imposition of Judgment

September 27, 2013

Text

The appeal is dismissed.

The plaintiff shall bear the costs of appeal.

Reasons

The record of this case and the original judgment and the grounds of appeal are examined, while it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.