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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-34188 ( August 25, 2017)
Title
(B) Where it is deemed that the tax burden on the corporation's income has been unjustly reduced due to transactions with a person with a special relationship, such transactions are subject to the rejection of wrongful calculation.
Summary
(1) Where it is deemed that a corporation’s tax burden on its income has been unjustly reduced due to transactions with a person with a special relationship, such transactions are subject to rejection of wrongful calculation.
Related statutes
Article 52 of the Corporate Tax Act
Cases
Supreme Court Decision 2017Du62068 Decided global income and revocation of disposition
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
December 13, 2017
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.
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