Seoul High Court 2010Nu1424 (Law No. 17, 2010)

(ps) A disposition to designate a secondary taxpayer shall not be void as a matter of course.

(2) If a company’s name was registered as a shareholder of the company, the company’s name cannot be deemed as a ground for invalidation even if it was not a shareholder of the company, and the company’s name was determined by the company’s objective circumstance, and the actual shareholder is determined, and whether the Plaintiff’s name was stolen or borrowed.

2010Du20256 Invalidity of a disposition of imposition of corporate tax, etc.

KimA

○ Head of tax office

Seoul High Court Decision 2010Nu1424 Decided August 17, 2010

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 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, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,