Seoul High Court-2017-Nu-4721 (Law No. 19, 2017)

The propriety of the wrongful wrongful disposal, deeming that the real estate was leased to a related juristic person;

(C) Each disposition of this case, based on the market price of rent, shall not be deemed to be the market price of the rent calculated by the Defendants on the basis of the market price of the land of this case. Therefore, each disposition of this case, based on the market price of the above rent, shall not be deemed to be the market price of the land of this case.

Article 50 of the former Enforcement Decree of the Value-Added Tax Act, 41 wrongful calculation under the former Income Tax Act, and 98 of the former Enforcement Decree of the Income Tax Act

2017Du64804 Value-added tax and revocation of the imposition of global income tax

A 00a

b Head of the Tax Office

Seoul Administrative Court-2016 Guhap-75937 ( April 20, 2017)

2018.01.23

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.

It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.

Therefore, all appeals are dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.

It is decided as per Disposition by the assent of all participating Justices.