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(영문) 대법원 2011. 03. 10. 선고 2010두27141 판결
(심리불속행) 부인 명의의 사업장을 실질적으로 운영한 남편에게 과세함은 정당함[국승]
Case Number of the immediately preceding lawsuit

Daegu High Court 2010Nu1324 ( November 12, 2010)

Case Number of the previous trial

early 209Gu2643 (Law No. 916, 2009)

Title

(A) A tax is imposed on the husband who actually operates the place of business under the name of the denial.

Summary

(C) In light of the fact that the Plaintiff was the actual operator and the Plaintiff was the actual operator, the Plaintiff was sentenced to a fine for violation of the Labor Standards Act on the ground that the Plaintiff was the actual operator, and the employee and the business partner confirmed that the Plaintiff was the actual operator, the taxation should be justified.

Cases

2010Du27141 Revocation of Disposition of Imposing Value-Added Tax

Plaintiff-Appellant

○ ○

Defendant-Appellee

○ Head of tax office

The Daegu High Court Decision 2010Nu1324 Decided November 12, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion 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 per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see

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