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(영문) 대법원 2019. 07. 24. 선고 2019두42129 판결

동업계약에 의한 추계과세 적법[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2018-Nu67406 (Law No. 19, 05.01)

Title

Estimated taxation under a partnership agreement

Summary

The argument on the grounds of appeal by appellant is deemed to include the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal.

Dismissal of Disorder in Trial

Related statutes

Article 43 of the Income Tax Act

Cases

2019Du42129 Disposition to revoke the imposition of value-added tax.

Plaintiff

AA

Defendant

BB Director of the Tax Office

Imposition of Judgment

oly 2019.24

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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 ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.