무수익자산 매입 부당행위계산부인 당부(심리불속행기각)[국패]
The propriety of the wrongful calculation book for the purchase of non-profitable assets (defluence of hearing)
The disposition of this case, based on the premise that the share transfer amount belongs to the Plaintiff merely because the Plaintiff was merely a nominal shareholder, is unlawful.
Article 20 of the Corporate Tax Act: Denial of Wrongful Calculation
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by
Seoul High Court Decision 2006Nu13116 ( October 11, 2007) Decision
1. The defendant's appeal is dismissed.
2. The costs of appeal are assessed against the defendant.
1. Purport of claim
The Defendant’s disposition of imposition of global income tax of KRW 143,619,00 for the Plaintiff on May 2, 2004 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasoning for the court’s explanation concerning the instant case is the same as that set forth in Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.