Seoul High Court 2011Nu16720 ( November 15, 2011)

National Tax Service Review Income 2007-0142 ( November 13, 2007)

(C) A disposition that imposes tax on the processed transaction amount shall not be deemed to be null and void as a matter of course, unless the transaction amount is included in necessary expenses.

(C) If the judgment of the court below is based on the factual basis of the judgment, it cannot be deemed that the judgment of the court below is null and void as a matter of course, since the judgment of the court below is not clearly clear even if the defect is serious.

2011Du30748. Detailed global income and confirmation of invalidity of disposition

PP

Head of Seodaemun Tax Office

Seoul High Court Decision 2011Nu16720 Decided November 15, 201

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 grounds of appeal were examined, but it is clear that Llo-Appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as

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