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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-33793 (Law No. 14, 2018)
Title
Whether the actual representative of the corporation of this case is the plaintiff
Summary
There is no fact that the Plaintiff received monthly certain amount of wages from the corporation of this case, nor did the Plaintiff directly raised the establishment fund at the time of incorporation of the corporation. Thus, the Plaintiff cannot be deemed as the actual representative of the corporation of
Related statutes
Article 106 of the Enforcement Decree of Corporate Tax Act
Cases
2018Du49857
Plaintiff-Appellant
KimA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2018Nu33793 Decided June 14, 2018
Imposition of Judgment
October 11, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
The appeal shall be dismissed in accordance with section 5 of that Act. The appeal shall be dismissed.
The cost of appeal is assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
(a).