Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2012Guhap5541 (2012.06)

Case Number of the previous trial

Cho High Court Decision 201Do3537 ( November 25, 2011)

Title

Since the Namyang Hospital seems to have been actually managed by the Plaintiff, it is the first tax assessment legitimate of global income tax.

Summary

(As with the judgment of the first instance court), since the plaintiff seems to have practically managed the Namyang-ju Hospital, the disposition imposing global income tax on the aggregate by deeming that both the income of the Namyang-ju Hospital and the Seoul Hospital belong to the plaintiff is legitimate.

Cases

2012Nu23060 Revocation of Disposition of Imposing global income tax, etc.

Plaintiff and appellant

The two AA

Defendant, Appellant

The Director of the Pacific District Office

Judgment of the first instance court

Seoul Administrative Court Decision 2012Guhap541 decided July 6, 2012

Conclusion of Pleadings

December 5, 2012

Imposition of Judgment

December 26, 2012

Text

1. The plaintiff's appeal is dismissed.

Purport of claim and appeal

The decision of the first instance is revoked, and each disposition of imposition of global income tax of 000 won in 2007, global income tax of 2008, global income tax of 000 won in 2009, and global income tax of 000 won in 2009 and global income tax of 000 won in 2010 shall be revoked.

Reasons

1. cite the judgment of the first instance;