Seoul High Court-2014-Nu-7276 (Law No. 26, 2015)

Seocho 2012west 3733 (2014.08)

(A) A fine for negligence not to be included in necessary expenses shall not be included in the expenses.

(The main point of the judgment is that the fine for negligence is not included in the necessary expenses, but the fine for negligence is not excluded from the total revenue under the former Income Tax Act, and whether the imposition of the fine for negligence is illegal or not should be asserted in the procedure of disputing

33 [Non-Inclusion of Necessary Expenses]

2015du52036 global income and a lawsuit demanding revocation of such disposition

Park AA

Head of △ District Office

Seoul High Court Decision 2014Nu72776 Decided June 26, 2015

December 24, 2015

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 the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided