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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-33809 ( March 30, 2018)
Title
Global Income Detailed Invalidity and Invalidity of Disposition
Summary
The global income tax that the Plaintiff had already paid is determined and notified as a so-called occasional point, and as long as no data can be found to prove that the Plaintiff reported the tax base of global income, it is deemed that the Plaintiff did not report under-reported.
Related statutes
Article 26-2 of the former Framework Act on National Taxes (Period for Excluding Imposition of National Taxes)
Cases
2018Du48397 global income and confirmation of invalidity of disposition
Plaintiff-Appellant
CHAPTER A
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court-2018-Nu-33809 ( March 30, 2018)
Imposition of Judgment
on January 13, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.