민사판결에 따른 경제적 이익의 환원이 소 제기 이후 이루어졌다고 하더라도 후발적 경정청구사유에 해당하는 것임[국패]
Seoul High Court-2016-Nu-57818 (2017.05)
Cho Jae-2015-west-2389 (2015.08)
Even if the restoration of economic benefits by a civil judgment was made after the filing of a lawsuit, it constitutes the grounds for filing a subsequent claim for correction.
The disposition of this case is unlawful as it concerns transactions in which income is not realized, since the grounds for filing a subsequent claim for correction can also be asserted as illegal, even though the above economic benefits were returned after the disposition of this case.
Article 52 of the Corporate Tax Act
2017Du42835 Revocation of Disposition of Imposing Corporate Tax, etc.
○○ Incorporated Company
○ Head of tax office et al.
Judgment of the court below
Seoul High Court Decision 2016Nu70613 Decided January 18, 2017
July 11, 2017
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
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, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by