Seoul High Court 2012Nu4717 (Law No. 22, 2012)

National Tax Service Review Income 2010-0093 (Law No. 22 April 2011)

The exclusion period of 5 years should not be applied because the income tax was paid through the year-end settlement, so it cannot be considered as a non-return.

The exclusion period for imposing income tax on exercising option of stock purchase omitted from filing a final return on global income tax is five years, since it constitutes a person with wage and salary income received from two or more persons and paid the income tax by year-end adjustment.

2012du20533 Other details of global income and revocation of disposition

Maximum XX

Head of Namyang District Tax Office

Seoul High Court Decision 2012Nu4717 Decided August 22, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of

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