Seoul High Court-2016-Nu-65895 ( August 18, 2017)

(Dismissal of Disorder in Trial)

(Japanese Corruption) The fixed rate method can be applied to the clean room, and the retirement allowance right is mature and finalized, and therefore included and subject to withholding in the inheritance tax. Although the imposition of title trust gift tax is lawful, but the reported tax credit should be recognized, and the fact that the donor reported differently is not enough to deem that the illegal act was committed, the application of unfair and minor penalty tax is illegal.

Article 23 (Non-Inclusion of Depreciation Costs in Calculation of Losses)

Article 64 (Report of Inheritance Tax Base)

2017Du61485 Revocation of Corporate Tax Imposition Disposition, etc.

○○ and 6 others

○ Head of Tax Office and 4

January 11, 2018

All appeals are dismissed.

The costs of appeal are assessed against each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the 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 for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided