Seoul High Court 2010Nu41712 (Law No. 2011.06.01)

early 209 Heavy2825 ( December 17, 2009)

(C) false calculation of the processing assets and depreciation costs shall be made by fraud or other wrongful means.

(C) The exclusion period of imposition is 10 years since the act of including the depreciation costs of the processed assets as deductible expenses by falsely recording the account books as if the personal assets are the assets of the corporation.

2011Du1512 Revocation of Disposition of Corporate Tax Imposition

XX Gas station Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu41712 Decided June 1, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal shall be dismissed 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 Procedure for Appeal, since the petition of appeal filed by appellant does not contain any statement in the grounds of appeal, and it is so decided as per Disposition by the assent of all participating Justices

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 violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,