Case Number of the immediately preceding lawsuit
Busan High Court-2018-Nu10821 ( October 31, 2018)
Title
(C) A person who pays dividend income to a domestic corporation is obligated to submit a payment record regardless of whether he/she is liable to pay corporate tax.
Summary
(Summary) Any person who pays interest or dividend income to a domestic corporation is obligated to submit a payment record, regardless of whether the other party to the payment is liable to pay corporate tax, unless he/she is exempted from the obligation to submit a report under Article 162 of the Enforcement Decree of the Corporate
Related statutes
Article 162 of the Enforcement Decree of the Corporate Tax Act
Cases
2018Du6297 Revocation of Disposition of Imposing Corporate Tax
Plaintiff-Appellee
○○○○○
Defendant, the superior, or the senior
Head of △ District Office
Imposition of Judgment
on October 28, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by