Seoul High Court 2008Nu2646 ( October 14, 2009)

National High Court Decision 2006Du0275 (O4, 2006)

The legitimacy of the assertion that only the date of the representative of the corporation under the name of the husband is the actual representative

During a specific period of time, her husband has no trace of economic activity, and her husband has no real estate transaction; her husband has owned the corporate shares; even if her husband has acted in a corporation actually, her profit belongs to joint husband and wife, and thus it is not unreasonable to impose income tax on her representative director.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, 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