Seoul Administrative Court 2012Guhap20922 ( October 31, 2013)

Cho High Court Decision 2012west069 (2012.05)

The omitted amount of sales shall be deemed to have been accrued to the representative director because it has already been leaked outside of the company.

(As with the judgment of the court of first instance) Unless there are special circumstances, such as a processing obligation under the name of a party who did not plan the first half of the available amount, and the omitted amount of sales to have been entered in the account book as a corporation's profit, shall be deemed to have been already leaked out to others and have been reverted to the representative director who is the other party to the transaction of the available amount

2013Nu7904. Detailed earned income and revocation of disposition

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Head of Geumcheon Tax Office

Seoul Administrative Court Decision 2012Guhap20922 Decided January 31, 2013

June 21, 2013

on August 16, 201

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked. The decision of the defendant shall be revoked on October 10, 201 that belongs to the tax withholding for the plaintiff on October 10, 209.

The reasons for this decision are as stated in the judgment of the court of first instance.

Then, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.