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Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu6281 (Law No. 21, 2016)
Title
(C)The Commission's failure to conduct hearings and the amount calculated by the omission of sales and expenses irrelevant to the affairs shall be reasonable, and the special bonus paid to the employees shall be lawful.
Summary
(1)In the original instance, the KCAB stated the amount of income twice and did not impose taxes, and excluded the amount of the refund of the fee in the case from the amount of income, and the special bonus of the employees who are not related to the business and whose payment is unclear is lawful.
Related statutes
Article 80 of the Income Tax Act shall be decided and corrected.
Cases
Supreme Court Decision 2016Du360
Plaintiff
00 00 1
Defendant
00 Other than the director of the tax office
Conclusion of Pleadings
June 3, 2016
Imposition of Judgment
June 28, 2016
Text
1. All appeals are dismissed.
2. The costs of appeal are assessed against the plaintiffs.
Reasons
All of the records of the judgment of the court below and the appellate brief were examined, but the allegation in the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there are no grounds, and thus the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per