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(영문) 대법원 2015.02.26 2014두44335

종합소득세부과처분취소

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The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The grounds of appeal are examined.

citing the reasoning of the judgment of the court of first instance, the court below acknowledged that D, the representative director of B Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) and the major shareholder, paid KRW 2.1 billion to the Plaintiff out of KRW 30 billion received with the management right and the share transfer price of the Nonparty Co., Ltd., and held that the above KRW 2.1 billion was paid in return for the Plaintiff’s resignation from the office of officer of the Nonparty Co., Ltd. in the process of transferring the management right of the Nonparty Co., Ltd. and actively cooperating with the transfer of management right, and determined that

In light of the relevant legal principles and records, the above fact-finding and determination by the court below are just and acceptable, and there were no errors by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles as to the

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.