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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-631 ( October 29, 2015)
Title
If the transaction partner of the payment of money is recognized, it shall be excluded from the representative bonus disposition.
Summary
It is reasonable to exclude it from the bonus disposition of the representative where it is deemed that it belongs to the customer in payment of money.
Related statutes
Article 67 (Disposition of Income)
Cases
2015Du52326 Revocation of Corporate Tax Imposition Disposition, etc.
Plaintiff-Appellee
○ Stock Company
Defendant-Appellant
○ Head of tax office
Judgment of remand
Supreme Court Decision 2014Du4306 Decided January 29, 2015
Imposition of Judgment
Seoul High Court Decision 2015Nu631 Decided September 4, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. The grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent