(심리불속행) 조세회피 목적의 기지회사에 해당함[일부패소]
Seoul High Court-2015-Nu-2132 (Law No. 26, 2018)
(C) is a base company for the purpose of tax avoidance.
(Main) The substance over form principle is a base company for the purpose of tax avoidance and it is reasonable to view that the income gained by the company was directly attributed to an individual who substantially controls the company. In determining whether a resident is a resident, considering the family's residence and occupation, the increase of domestic net assets, the house purchase and domestic stay date, etc., the resident under the Income Tax
Article 14 of the Framework Act on National Taxes, substantial taxation under Article 1-2 of the Income Tax Act
All appeals are dismissed.
Costs of appeal shall be borne by each party.
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 under Article 5 of the above Act. It is so decided as per Disposition by the assent