Busan High Court 2014Nu20735 (Law No. 12, 2015)

The representative director in the corporate register is presumed to be the actual representative, so there is the burden of proof for the person who asserts that he is not the actual operator.

(Main) The Plaintiff asserted that it is only a representative under the name of the Plaintiff and is not a actual operator, but it is clear that the Plaintiff is the actual representative operated by the Plaintiff through all evidence, and thus, it is reasonable to dispose of the Plaintiff as a bonus.

Article 67 of the Corporate Tax Act

2015du50757 Global income and revocation of disposition

AA

Head of Ulsan District Office

The second instance decision

Busan High Court Decision 2014Nu20735 Decided August 12, 2015

November 3, 2015

1. The defendant's appeal is dismissed.

2. The costs of appeal are assessed against the Defendant.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Trial Procedure, since a petition of appeal filed by an appellant does not state any grounds for appeal and the appellate brief is not filed within the statutory period, it is so decided as per Disposition by the assent