Seoul High Court 2012Nu890 ( December 24, 2012)

early 201st century029 ( October 03, 2011)

(C) The provisional payment, in a situation in which it is de facto impossible to recover or waive, shall be reverted to a person with a special interest.

(C) In light of the above legal principles and the records, it is reasonable to view that a person with a special relationship is liable to repay the loan obligations of a person with a special relationship with the money transferred for the purpose of the disguised payment of the corporation's capital, and that the corporation did not take any legal measures to recover the loan obligations of a person with a special relationship, and that the corporation does not engage in any business any longer after the closure of the business.

2012du21123 Global income and revocation of disposition

XX Kim

The Director of Gangnam District Office

Seoul High Court Decision 2012Nu890 Decided August 24, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

It is so decided as per Disposition by the assent of all participating Justices on the bench, in accordance with Article 429 of the Civil Procedure Act, Article 8(2) of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the petition of appeal filed by the Plaintiff did not state the grounds of appeal,

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final