Daegu High Court 2015Nu6454 (No. 27, 2016)

(D) The disposition of this case cannot be deemed as null and void as a matter of course, even if there is a defect in the disposition of this case.

(Summary of the instant case’s door-to-door Sales Board’s business registration was formally made, but in fact, the Plaintiff’s account sold cosmetics and the sales proceeds were reverted to the Plaintiff, and there was an objective reason to determine that the instant door-to-door Sales Board constituted only a mere personal service provision related to the sale.

2016Du4194 Revocation of Disposition of Imposing global income tax, etc.

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○ Head of tax office

Daegu High Court Decision 2015Nu6454 decided May 27, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and it is evident that the appeal is groundless. Thus, the appeal is dismissed in accordance with Article 5 of

The decision shall be rendered as above.