Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-42356 ( January 11, 2017)
Case Number of the previous trial
ProfessorS 2015-west-1659 ( October 18, 2016)
Title
such measures shall be deemed to be legitimate on the income of omitting the difference between the amount reported and the amount deposited in the account for the sale of the vehicle. such measures shall be deemed to be the revenue of the revenue of the omission of the difference of the amount reported and the amount of the money deposited in the account for the sale of the vehicle. such measures shall be deemed to be the revenue of the l7f l x7f l x7f l x76 l x76 l x76 l l x76 l x76 l l x77 l l x76 l l x76 l l x
Summary
The payment for the sale of a vehicle shall be deposited in the employee account and only a part of the payment is reported shall be an omission of the revenue amount and the amount reported as miscellaneous income shall not be the reduced amount of liability due to the exemption or expiration of the asset value received without compensation.
Related statutes
Article 15 of the Corporate Tax Act: Scope of Gains
Cases
2017-Du-55961 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff-Appellee
Co., Ltd. 00
Defendant-Appellant
00. Head of tax office
Judgment of the lower court
National Rotations
Imposition of Judgment
2017.28
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the appellate brief submitted by the appellant was not indicated in the grounds of appeal and was not filed within the statutory period (the appellate brief submitted by the appellant was received on September 25, 2017).