Seoul High Court-2017-Nu-6430 (2.07 December 2016)

Whether the market price is recognized in the application of wrongful calculation without receiving trademark fees from 2006 to 2008 by the Faaaaa Company.

(As in the judgment of the court below) The failure of the Faaaa Company to collect trademark use fees from the AAAAA which is a person with a special relationship from 2006 to 2008 without any justifiable reason constitutes an abnormal trade, and it is reasonable to deem that the market price of trademark use fees, which is the basis for calculating the legitimate amount of tax, is 6% of the sales.

Article 52 of the former Corporate Tax Act rejection of Wrongful Calculation

2017Du38461 Revocation of Disposition of Imposing Corporate Tax, etc.

Faaaa Company

AA Head of the Tax Office

The Seoul High Court Decision 2016Nu66430 Decided February 7, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.

Since it is apparent that there is no reason for falling under Article 4 of the Act on Special Cases Concerning the Law, an appeal under Article 5 of that Act

It is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.