Seoul High Court 2009Nu10033 ( November 11, 2010)

National High Court Decision 2006No2761 (Law No. 10, 2008)

(A) The portion of the amount used for the company was disposed of as a bonus of an unknown person out of the company as a bonus is illegal.

(Summary) Since a notice of tax payment of earned income tax following a failure to withhold taxes after the notice of change in income amount cannot be deemed an administrative disposition independently subject to a prior trial procedure or appeal litigation, a lawsuit seeking revocation of a tax payment notice shall be dismissed as unlawful. A part of the amount of redemption of convertible bonds is found to have been used for the company, which is not subject to a bonus disposition.

2010Du28908 Detailed statement of earned income and revocation of disposition

-Appellant

〇〇주식회사

-Appellee

〇〇세무서장

Seoul High Court Decision 2009Nu10033 Decided November 11, 2010

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

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 under Article 5 of the same Act. It is so decided as per Disposition by the assent

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.,