Busan High Court-2016-Nu20371 (Law No. 16.24, 2016)

Cho-2014-Divisions-5122 (Law No. 15, 03.10)

(B) A person who has any earned income from at least two persons shall file a final return on the tax base of the global income.

(The final return on the tax base of global income shall be filed by a person who has wage and salary income received from two or more summarys, or a certain business income withheld under the Income Tax Act, etc., and a person who has no tax amount to be paid by the final return due

Article 70 of the Income Tax Act, exceptions to final return on global income tax base under Article 73 of the Income Tax Act.

Supreme Court Decision 2016Du4414 Decided revocation of Income Tax

NewA

BB Director of the Tax Office

Busan High Court Decision 2016Nu20371 Decided June 24, 2016

September 30, 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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by