Seoul Administrative Court 2012Guhap5541 (2012.06)

Cho High Court Decision 201Do3537 ( November 25, 2011)

Since the Namyang Hospital seems to have been actually managed by the Plaintiff, it is the first tax assessment legitimate of global income tax.

(As with the judgment of the first instance court), since the plaintiff seems to have practically managed the Namyang-ju Hospital, the disposition imposing global income tax on the aggregate by deeming that both the income of the Namyang-ju Hospital and the Seoul Hospital belong to the plaintiff is legitimate.

2012Nu23060 Revocation of Disposition of Imposing global income tax, etc.

The two AA

The Director of the Pacific District Office

Seoul Administrative Court Decision 2012Guhap541 decided July 6, 2012

December 5, 2012

December 26, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The decision of the first instance is revoked, and each disposition of imposition of global income tax of 000 won in 2007, global income tax of 2008, global income tax of 000 won in 2009, and global income tax of 000 won in 2009 and global income tax of 000 won in 2010 shall be revoked.

1. cite the judgment of the first instance;

The reasons for this judgment are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.