Seoul High Court 2011Nu23773 (Law No. 13, 2012)

Cho High Court Decision 2010Du2409 ( November 17, 2010)

(C) The act of wrongful calculation is deemed to have provided funds at a low price to a person with a special relationship without connection with his/her business.

(C) In light of the distribution rate of corporate bonds with the maturity of three years guaranteed by a financial institution, it is reasonable to determine the rate of interest at a low price and to determine the rate of interest at a low price and to determine the rate of interest at a low price and to be applied in sound social norms and commercial practice and ordinary transactions between persons without a special relationship. It cannot be deemed that the rate exceeds the scope delegated by the National Tax Service notice.

2012Du4982 Revocation of Disposition of Imposing Corporate Tax

XX Stock Company

Head of Geumcheon Tax Office

Seoul High Court Decision 2011Nu23773 Decided January 13, 2012

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

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final