Seoul High Court 2010Nu22988 (2011.05.03)

(D) The disposition imposing tax on a person with a special relationship by deeming that the unlisted stock was purchased at a high price is illegal.

In full view of the fact that the Financial Supervisory Commission has concluded a memorandum of understanding with the Financial Supervisory Commission, and that the sale of assets is necessary due to a serious financial crisis due to the IMF foreign exchange crisis, it is difficult to view it as an abnormal transaction lacking economic rationality, and it does not constitute an object of rejection of unfair calculation.

2011du 11839. Revocation of revocation of a request for corporate tax revision

XX Loan Corporation

O Head of tax office

Seoul High Court Decision 2010Nu22988 Decided May 3, 2011

The appeal is dismissed.

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 of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,