Seoul High Court 2010Nu18972 ( November 24, 2011)

early 209 Heavy3683 ( December 09, 2009)

(C) At the time of receipt of the notice of change in the amount of income, there is a duty to withhold even if the representative is retired.

(Summary of the Decision) Even if the representative has already retired at the time of receipt of notice of change in the amount of income and it is practically impossible to withhold from the bonus disposal, such circumstance does not extinguish the corporate withholding obligation.

2010Du27431 Revocation of revocation of the imposition of earned income tax.

Limited Liability Company ○

○ Head of tax office

The Seoul High Court Decision 2010Nu18972 Decided November 24, 2010

The appeal is 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 it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see