Seoul High Court 2010Nu1257 (2010.09)

(S) Whether any of joint business operators bears a specific expense shall be included in the necessary expenses.

(b) If a joint business proprietor bears necessary expenses jointly with another joint business proprietor and is unable to exercise a right to indemnity, a claim for indemnity of a joint business proprietor may not be deemed to constitute necessary expenses accrued to the joint business proprietor, but cannot be deemed to be a situation in which the right to indemnity can not be exercised.

2010Du22405 Revocation of Disposition of Imposing global income tax, etc.

-Appellee

지〇〇

-Appellant

1. 〇〇세무서장2. 〇〇세무서장

Seoul High Court Decision 2010Nu1257 Decided September 9, 2010

All appeals are dismissed.

Costs of appeal shall be borne by each party.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

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.,