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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-78075 ( March 31, 2017)
Title
It is reasonable to view that the amount of money for the borrowed account belongs to the actual representative, and that it is not against the binding force as the re-audit according to the re-audit decision has been implemented.
Summary
(2) In light of the circumstances, it is reasonable to view that the Plaintiff constitutes the actual representative of a corporation and the amount of money in the name account was actually attributed to the actual representative, as the Plaintiff maintained the initial disposition through a lawful reinvestigation according to the decision of the Tax Tribunal to conduct a reinvestigation.
Related statutes
Article 67 of the Corporate Tax Act
Cases
2017du49072 Global income and revocation of disposition
Plaintiff-Appellant
AA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2016Nu78075 Decided May 31, 2017
Imposition of Judgment
October 12, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per