Seoul High Court-2015-Nu-62370 ( October 23, 2016)

(ps) Article 157 (4) 2 of the former Income Tax Act and Article 157 (4) 2 of the Enforcement Decree of the Income Tax Act shall not be deemed to be invalid in deviation from the inherent limits on the scope of

(2) In order to achieve the legislative purpose of the legal provision of this case, the legislative provision of this case includes only one shareholder and other shareholders within the scope of the major shareholder shall be deemed legitimate within the scope of delegation. The scope of other shareholders included within the scope of the major shareholder shall not be deemed invalid by deviating from the inherent limit.

Article 157 (4) 2 of the Income Tax Act

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices