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Case Number of the immediately preceding lawsuit
Daegu High Court 2014Nu6976 (20150925)
Title
The plaintiff constitutes a specially related person under Article 52 of the Corporate Tax Act.
Summary
The plaintiff is a person who is recognized as exercising de facto influence over the management of the corporation, such as exercising the right to appoint officers or determining the business policy, and falls under a specially related person.
Dismissal of Disorder in Trial
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2015du56090 Detailed and revocation of global income and revocation thereof.
Plaintiff-Appellant
AA
Defendant-Appellee
BB Head of the Tax Office
Judgment of the lower court
Daegu High Court Decision 2014Nu6624 Decided October 16, 2015
Imposition of Judgment
February 18, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided