Busan High Court-2018-Nu2205 ( October 19, 2018)

(C) No special circumstance exists that cannot be deemed as not premised on recovery from the time the embezzlement was committed.

(C) If a representative director, etc.’s intent is identical to a corporation’s intent, or if a representative director, etc.’s economic interest is in fact inconsistent with the corporation’s intent, it is difficult to deem that there are special circumstances, which cannot be viewed as not premised on recovery from

Article 67 of the Corporate Tax Act

Supreme Court Decision 2018Du62096 Decided revocation of a request for rectification of earned income tax

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The head of the tax office

Busan High Court Decision 2018Nu22005 Decided October 19, 2018

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The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition