Seoul High Court-2018-Nu67406 (Law No. 19, 05.01)

Estimated taxation under a partnership agreement

The argument on the grounds of appeal by appellant is deemed to include the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal.

Dismissal of Disorder in Trial

Article 43 of the Income Tax Act

2019Du42129 Disposition to revoke the imposition of value-added tax.

AA

BB Director of the Tax Office

oly 2019.24

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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.