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(영문) 대법원 2015. 01. 15. 선고 2014두12772 판결
(심리불속행) 채무를 대위 변제한 것 등은 대표이사 가지급금에 해당함[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu31020 ( September 16, 2014)

Title

(C) If the representative director has subrogatedly repaid his liability, etc., he shall be entitled to the provisional payment.

Summary

(Summary of the Judgment of the Supreme Court) The payment of the debt by subrogation shall be made by the representative director, and the amount paid by the representative director thereafter shall be deemed to be made against the plaintiff.

Cases

2014du12772 Global income and revocation of disposition

Plaintiff-Appellant

○ ○

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

National Rotations

Imposition of Judgment

January 15, 2015

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

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