Daegu High Court 2010Nu154 ( October 15, 2010)

(Resceptive Conduct) An omission in the amount of income from the transfer of business rights related to new apartment construction.

(Summary of the Judgment of the Supreme Court) The taxation is legitimate, since the amount received as the cost of transfer of business right, other than the cost of transfer of real estate, was omitted and appropriated as a representative short-term liability

2010Du25541 Revocation of imposition of corporate tax

〇〇주식회사

〇〇세무서장

Daegu High Court Decision 2010Nu154 decided October 15, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

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.,