Seoul Administrative Court 2010Guhap27318 ( November 04, 2010)

Cho High Court Decision 2010west0780 (2010.05.04)

It shall not be deemed that there exists a justifiable reason corresponding to additional tax reduction or exemption.

(As with the judgment of the first instance court) Since there is negligence of determining the dividend income as the dividend income subject to Goss-up without sufficiently checking and examining whether the dividend income is the dividend income subject to the already taxed at the corporate level, the additional tax for unfaithful payment is legitimate.

2010Nu40849 Revocation of Disposition of Imposing global income tax;

Dok-si

○○ Head of tax office

Seoul Administrative Court Decision 2010Guhap27318 Decided November 4, 2010

May 18, 2011

June 29, 2011

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the court of first instance shall be revoked. The defendant's disposition of imposition of global income tax of KRW 54,161,290 on December 1, 2009 against the plaintiff on December 1, 2009, in excess of KRW 36,381,601, shall be revoked.

1. cite the judgment of the first instance;

The reason why this Court is used in relation to the instant case is as stated in the reasoning of the judgment of the first instance except for adding the descriptions of Gap evidence Nos. 4-6 as evidence insufficient to acknowledge the Plaintiff’s assertion. The reasoning is as follows: Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Conclusion

The appeal is dismissed.