Seoul High Court-2016-Nu-5201 ( November 16, 2016)

The plaintiff did not prove that the title and substance are different from that of attribution.

Since it is reasonable to deem that the Plaintiff did not transfer the business of the instant place of business through the form of lease, but entrusted the operation to a third party, it is reasonable to deem that the Plaintiff is the Plaintiff.

Article 14 of the Framework Act on National Taxes

Supreme Court-2016-Du-63286 ( March 30, 2017)

MaximumO

O Head of tax office

2017.030

1. The appeal is dismissed.

2. 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 the argument on the grounds of appeal by the appellant 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 same Act. It is so decided as