Seoul Administrative Court 201Guhap35064 ( October 13, 2012)

Cho High Court Decision 201Do1278 (No. 01, 2011)

illegal to have been filed by a person who is not a party;

Notice of change in income amount does not directly impose income tax on the plaintiff's constructive bonus income, and there is no legal interest to seek cancellation of the disposition on behalf of the representative director on behalf of the corporation.

Article 192 of the Enforcement Decree of the Income Tax Act

2012Nu13346 Notice of change in amount of income

XX

Head of Mapo Tax Office

Seoul Administrative Court Decision 2011Guhap35064 decided April 13, 2012

October 18, 2012

November 1, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of notification of change in income amount of KRW 000 to the plaintiff on December 16, 2010 shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

Therefore, the plaintiff's appeal is dismissed for lack of reason.