Seoul High Court-2016-Nu-82753 (20 June 20, 2017)

Appellate Court 2015No1845 (Law No. 11, 2016)

It is legitimate that the revenue of the corporation that was released from the register is disposed of as a bonus to the representative and taxed.

Under the Corporate Tax Act, the purpose of the corporate tax law is to consider a certain fact as a bonus for a unconditional representative regardless of substance, and the person registered as a representative on the corporate register is presumed to substantially operate the company, so the fact that the company has not been actually operated must be proved by the party asserting it.

Article 67 of the Corporate Tax Act, the proviso to Article 106 (1) 1 of the Enforcement Decree of the same Act

2017du52818 Global Income and Revocation of Disposition

AA

O Head of the tax office and one other

on January 14, 2017

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of