Seoul High Court 2012Nu18921 ( December 27, 2012)

Cho High Court Decision 2009No3080 (No. 13, 2010)

It is reasonable to view that the income subject to taxation under the Income Tax Act has been realized at the time of receiving penalty (incompetence of hearing).

(Main) It is reasonable to view that the income subject to taxation under the Income Tax Act has already been realized at the time when the plaintiff received penalty, regardless of the result of civil procedure or whether the crime of breach of trust is established against the plaintiff.

2013du1799 Global income and revocation of disposition

Gangwon A

Director of the District Office

Seoul High Court Decision 2012Nu18921 Decided December 27, 2012

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 appellate brief are examined, but the argument on the grounds of appeal by appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason, and the appeal is dismissed in accordance with Article 5 of the same Act. It

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final