Seoul High Court 2012Nu23558 (Law No. 11, 2013)

early 2011west 2985 ( December 13, 2011)

(C) The original taxation disposition is unlawful because the agreement alone cannot be deemed to have operated a joint business.

(C) In light of the above legal principles, it is not sufficient to recognize that the plaintiffs operated a private teaching institute as a joint project. Therefore, the disposition imposing global income tax on the premise of a joint project is unlawful.

2013du2808 Global Income and Revocation of Disposition

Lee Dong-A 3 others

The Head of the District Tax Office and two others

Seoul High Court Decision 2012Nu23558 Decided January 11, 2013

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the records of this case, the judgment of the court below, and the grounds of appeal by appellant are examined, and it is clear that the grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and all of appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

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