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Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-62892 ( dated 17, 2015)
Title
(P) The Plaintiff, a person with a special relationship, can be imposed with the comprehensive income tax by applying the provision regarding wrongful calculation.
Summary
(C) If it is deemed that an act of a domestic corporation or the calculation of the income amount of a domestic corporation has unjustly reduced the tax burden on the income of the corporation in transactions with a specially related person, the summary may calculate the income amount of the corporation for each business year, regardless of the amount of the act or the calculation
Cases
2015du48921 global income and revocation of disposition
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2014Nu62892 Decided July 17, 2015
Imposition of Judgment
September 17, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
As the petition of appeal does not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period, it is so decided as per Disposition by the assent of all participating Justices, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the
September 17, 2015