Seoul High Court 2013Nu4905 (Law No. 16, 2013)

(Trial Disorder) An economic rationality exists in the act of providing samples to a related corporation as OEM.

(Main) The Plaintiff’s act of providing samples free of charge in supplying health assistance food to a related corporation through OEM is deemed to have no economic rationality, and thus, the disposition denying unfair calculation is unlawful.

Article 88 of the Enforcement Decree of the Corporate Tax Act

2013Du19608 Revocation of Disposition of Imposing Corporate Tax, etc.

-Appellant

1. AA

2. BB;

-Appellee

1. ○ director of the tax office;

2. ○ director of the tax office.

Seoul High Court Decision 2013Nu4905 Decided August 16, 2013

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided