Seoul High Court-2015-Nu6475 (Law No. 14, 2016)

In case of evading corporate tax by improper means, the exclusion period for disposition under Article 67 of the Corporate Tax Act;

The argument on the grounds of appeal by appellant is that the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal are not included or are not reasonable.

The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes

2016Du44513. Revocation of notice of change in income amount

○ Industrial Co., Ltd.

○ Head of tax office

Seoul High Court Decision 2015Nu64475 Decided June 14, 2016

September 29, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of