Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2010Guhap27301 ( November 18, 2010)
Case Number of the previous trial
Seocho 2010west0483 ( October 31, 2010)
Title
In calculating dividend income, it shall not be deemed that there is a justifiable reason for additional tax reduction.
Summary
(As in the first instance judgment, it is difficult to recognize that there is a justifiable reason for additional tax reduction or exemption, since the dividend income is not sufficiently confirmed and examined as dividend income subject to Goss-up without sufficiently checking and examining whether it is a dividend income subject to Gss-up.
Cases
2010Nu4312 Revocation of revocation of the imposition of global income tax;
Plaintiff and appellant
NewA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2010Guhap27301 decided November 18, 201
Conclusion of Pleadings
June 10, 201
Imposition of Judgment
July 1, 201
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The part exceeding KRW 8,756,013 out of the imposition disposition of global income tax of KRW 11,972,660 on November 6, 2009 against the Plaintiff and the part exceeding KRW 569,451 out of the imposition disposition of KRW 724,640 on global income tax of KRW 724,640 on November 1, 2009 shall be revoked.
Reasons
The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.