Seoul High Court 2008Nu23087 (Law No. 28, 2009)

Seoul Administrative Court 2007Guhap24210 ( July 16, 2008)

The legitimacy of the assertion that the exemption from overdue rent is name name or fraudulent name theft on the income from overdue rent

In accordance with the profit from debt exemption, it is argued that high-amount income tax, depending on the profit from debt exemption, lent the name of the plaintiff's partner with respect to the taxation disposition, and the actual partner of the income exempted from delinquency, is justified.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 assertion on the grounds of appeal by the appellant constitutes 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