Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-52653 ( December 7, 2016)
Case Number of the previous trial
Seocho 2014west 4390 ( October 28, 2015)
Title
The special relationship between the corporation and the representative and the shareholders is extinguished by transferring the stock and the management right.
Summary
(C) The Plaintiff’s special relationship between the Plaintiff and the instant company cannot be deemed to have been maintained until the date of merger as alleged by the Defendant. As long as the special relationship between the Plaintiff and the instant company cannot be deemed to have been maintained until the date of merger, the disposition of this case imposing a comprehensive income tax for 09 years on the Plaintiff on different premise is unlawful.
Related statutes
Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation
Article 67 of the Corporate Tax Act
Cases
2016du6589 and revocation of the detailed global income and disposition
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu52653 Decided December 7, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
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