Seoul Administrative Court 2013Guhap10731 ( October 25, 2014)

Income acquired by the plaintiff after transferring the management right of the non-party company shall be deemed other income.

In light of the fact that the Plaintiff entered into a contract for acquisition by transfer of management and issued a receipt for the price, it is reasonable to deem that the price in this case belongs to the Plaintiff, the nominal

2014Nu47541 Global income and revocation of disposition

Section AA

head of Sung Dong Tax Office

Seoul Administrative Court Decision 2013Guhap10731 Decided March 25, 2014

March 3, 2015

March 31, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked, and the defendant revoked the disposition of imposition of global income tax of KRW 8,220,211,620 on October 11, 201 against the plaintiff on October 11, 201.

1. Quotation of judgment of the first instance;

The reasoning of this court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except that the statement of No. 11 and No. 12 of the 8th of the judgment of the court of first instance, and the testimony of No. 12 to No. 24 of the 'O of the witness' and the testimony of No. 12 through No. 24 of the 'O' and the testimony of No. 12 through No. 24 of the 'O' of the witness of the court of first instance (including each number), and each testimony of No. O of the witness of the court of first instance, Park Ga, and ParkB of the party witness of the court of first instance are as stated in the same part

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.