Seoul High Court-2018-Na2005261 ( October 21, 2018)

(C) No tax credit shall be revoked ex officio of the initial disposition.

(Summary) The tax authority deemed the transfer income tax reported and paid by the taxpayer as the dividend income and additionally notified the transfer income tax after deducting the amount of the transfer income tax paid by the voluntary return from the details and disposition of global income, but the disposition of global income tax was revoked; however, the tax amount paid within the scope of the refund is not included

2018Da250964 Undue gains

KimAA et al.

Korea

Seoul High Court Decision 2018Na2005261 Decided June 21, 2018

October 11, 2018

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Examining the judgment of the court 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, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices