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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-7206 ( April 13, 2017)
Title
Disposal of income to a person who has reverted to corporate funds;
Summary
Even if there is a damage claim for the embezzlement fund in the company, if there is an economic interest between the embezzlement and the company, it shall be viewed as the outflow from the company.
Related statutes
Article 106 (1) 2 of the Enforcement Decree of the former Corporate Tax Act
Cases
2016du44503 Notice of change in amount of income
Plaintiff
BBB
Defendant
AA Head of the Tax Office
Conclusion of Pleadings
2017.06.07
Imposition of Judgment
8.31.20
Text
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Reasons
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted.
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
section 3.