Seoul High Court-2018-Nu-5206 ( January 30, 2019)

(C) The Plaintiff is liable to pay global income tax on the following grounds: (a) the Plaintiff’s members of the instant association belonged to the Plaintiff’s land

(1) The association of this case is liable to pay income tax depending on the amount of income distributed to each joint proprietor, as the association of this case provides for the method of distributing profits or the ratio of distributing profits to its members, and actually distributes profits to its members

Article 13 of the Framework Act on National Taxes, Article 2 of the Income Tax Act

2019du35725 Global income and revocation of disposition

AA

CC director of the tax office

Seoul High Court Decision 2018Nu52206 Decided January 30, 2019

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Defendant.

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by