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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-966 (2017.04.05)
Title
The representative, who is the other party to such action, refers to a representative who actually operates the company.
Summary
Where the corporate tax base is determined or corrected, it is clear that the amount included in the calculation of earnings has been leaked out of the company, but where it is unclear, it shall be deemed to have been reverted to the representative, and the representative shall be the representative who actually operates the company.
Related statutes
Article 106 of the Enforcement Decree of Corporate Tax Act
Cases
2017du299 Global income and revocation of disposition
Plaintiff and appellant
Park AA
Defendant, Appellant
BB Director of the Tax Office
The fourth instance decision
April 5, 2017
Imposition of Judgment
July 27, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Special Act on Procedure for Appeal.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.