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(영문) 서울고등법원 2013. 05. 10. 선고 2012누22241 판결

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

Case Number of the immediately preceding lawsuit

Suwon District Court 2012Guhap1526 (O4, 2012)

Case Number of the previous trial

National Tax Service Review and other 2011-0061 ( December 26, 2011)

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

2012Nu2241. Revocation of the disposition of revocation of notice of change in income amount

Plaintiff and appellant

AAAAPus, Inc.

Defendant, Appellant

Head of Sungnam Tax Office

Judgment of the first instance court

Suwon District Court Decision 2012Guhap1526 Decided June 14, 2012

Conclusion of Pleadings

April 12, 2013

Imposition of Judgment

May 10, 2013

Text

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. On August 25, 201, the part of the defendant's disposition of 000 won belonging to the plaintiff on August 25, 201 against the plaintiff shall be revoked.

Reasons

The reasons for this decision are as stated in the reasoning of the first instance judgment. If so, and the plaintiff's request shall be dismissed due to the lack of reason, and the judgment of the first instance is just in accordance with this conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.