Seoul High Court 2014Nu56026 (Law No. 14 January 2015)

Seocho 2012west 1021

The plaintiff is the actual business operator who independently operates the place of massage treatment of this case, and the tax base is reasonable to be calculated based on the daily status table.

(2) The plaintiff is the actual business operator who independently operates the massage treatment of this case, and it is reasonable to determine the amount of income by the daily status table and to calculate the tax base that reflects the initial return of the key business place and the plaintiff.

Article 14 of the Framework Act on National Taxes

2015du38597 Revocation of Disposition of Imposing global income tax, etc.

Park AA

1. Yangcheon director of the tax office;

Seoul High Court Decision 2014Nu56026 Decided January 14, 2015

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

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 allegation in the grounds of appeal is 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, all of the appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party.