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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu4045 (2013.02.01)
Case Number of the previous trial
early 2010 Heavy2370 ( October 11, 201)
Title
Where a non-business officer sells bonds with provisional payments and disposes of them in the form of a bonds disposal loss, they shall not be included in the calculation of losses.
Summary
Even in cases where the Plaintiff, regardless of its business affairs, sells bonds with provisional payments paid to a related corporation and disposed of them in the form of a bonds disposal loss, such bonds shall not be included in the calculation of losses, as they are treated in the form
Cases
2013Du6732 Revocation of Disposition of Imposing Corporate Tax
Plaintiff-Appellant
AAAA Stock Company
Defendant-Appellee
The director of the Southern Incheon District Office
Judgment of the lower court
Seoul High Court Decision 2012Nu4045 Decided February 1, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The judgment of the court below was examined in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Difference in the Supreme Court. Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition
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