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Case Number of the immediately preceding lawsuit
Suwon District Court-2016-Guhap-51 ( December 23, 2016)
Title
Where it is deemed that the tax burden of a corporation has been unjustly reduced due to transactions with a person with a special relationship, it shall be subject to rejection of wrongful calculation.
Summary
(1) Where it is deemed that the tax burden on the corporation's income has been unjustly reduced due to transactions with a person with a special relationship, it shall be subject to the exclusion of wrongful calculation.
Related statutes
Article 52 of the Corporate Tax Act
Cases
Seoul High Court 2017Nu34188 Global Income and Revocation of Disposition
Plaintiff
AA
Defendant
BB Director of the Tax Office
Conclusion of Pleadings
July 14, 2017
Imposition of Judgment
August 25, 2017
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Reasons
1. Quotation of judgment of the first instance;
The reason for this judgment is to revise the part of the judgment of the court of first instance as follows, and to consider the evidence submitted by the plaintiff to this court as well as the fact-finding and decision of the court of first instance is justifiable, and it is identical to the reason for the judgment of the court of first instance except for adding a decision that there is no error as alleged by the plaintiff, so it shall be accepted in accordance with Article 8(2)
○ 3rd 16th 16th 2th 2th 2th 16th 3th 2th 3th 2th 3th 2th 3th 3th 2th 3th 3th 2th 3th 3th 2th 3th 3th 20
○ “Use” at the last 11th of the decision of the first instance court, 5th of the 5th of the 11st trial decision, and, in using credit cards issued by the corporation of this case, the payment was to be borne by the corporation of this case.”
The part concerning the fifth to fifteenth of the judgment of the first instance court, and the part concerning the fifth to fifteenth of the judgment, are as follows: <1>. <1> The plaintiff asserts that the corporation of this case received a certain amount of money each month in the name of the repayment of existing loans or the return of investment funds to the corporation of this case, or of the repayment of existing loans to the leastCC individuals or the settlement of accounts for business operation
2. Conclusion
Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.