Seoul High Court 2010Nu20197 ( October 24, 2011)

National High Court Decision 2007Du2421 ( October 11, 2008)

(ps) The definition of an officer, who is a shareholder, etc., in the disposition of recognition and participation;

(Summary of the Judgment of the Supreme Court) In the disposition of recognition, it includes persons who actively participate in the decision-making and execution of the management team or exercise the supervisory authority over the accounting and business within the scope of executives such as shareholders and investors, but are not executives specified in the registration or the articles of incorporation.

2011du8802 Global Income and Revocation of Disposition

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O Head of tax office

Seoul High Court Decision 2010Nu20197 Decided March 24, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,