Seoul High Court-2014Nu-931 ( November 15, 2017)

(C) Whether the method of calculating the amount of tax is illegal or not

The new branch of the original branch is included in the partnership, and the amount of the subsequent distribution is illegal due to serious errors in the calculation of the income amount. Even if the partnership led to the return and payment of income tax, it is reasonable to deduct the amount of the tax reported and paid in the name of the plaintiff as the total already paid tax amount

2018Du29 Revocation of Disposition of Imposing global income tax, etc.

Gangwon A

BB Director of the Tax Office

April 12, 2018

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided