Case Number of the immediately preceding lawsuit
Seoul High Court 2010Nu33759 (Law No. 13, 2011)
Case Number of the previous trial
Cho High Court Decision 2008J 3393 (Law No. 24, 2009)
Title
(In case of inclusion in the calculation of earnings by treating the assets omitted as a half of the provisional receipts, it shall not be allowed to include the provisional receipts again in the calculation of losses.
Summary
(W) In the case of the portion which was omitted from the acquisition of the previous assets and appropriated as a half of the provisional receipts, the omitted amount of assets shall be included in the calculation of the assets, and the amount which was appropriated as a half of the provisional receipts and disbursements shall not be immediately corrected by the tax adjustment method again added to the provisional receipts and disbursements, and the amount shall be corrected by adding the amount to the
Cases
2011Du20659 Revocation of Disposition of Imposing value-added tax, including corporate tax
Plaintiff-Appellee
-Appellant
XX Co., Ltd
Defendant-Appellant
-Appellee
Head of Sungnam Tax Office
Judgment of the lower court
Seoul High Court Decision 2010Nu33759 Decided July 13, 2011
Text
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but each appellant's grounds of appeal are not included in the grounds prescribed in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed under Article 5 of the Act. It is so decided as per Disposition by
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.,