Seoul High Court 2010Nu35816 (2011.07.01)

early 209west2983 ( October 28, 2009)

(A) The amount equivalent to the processing labor cost is deemed to have been out of the company.

(In the process of including the processing labor cost, the representative director of the same amount already paid was treated as extinguished as the above processing labor cost without actually receiving the refund of the advance payment and the advance payment in the previous amount, even though there was no money leaked as a result of the appropriation of the processing labor cost. Thus, the outflow of the company equivalent to the same amount is recognized due to the appropriation of the above processing labor

2011Du17233 Revocation of Disposition of Imposing corporate tax, etc.

XXNC Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu35816 Decided July 1, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

As the appellant did not state the grounds of appeal in the petition of appeal and did not submit the grounds of appeal within the prescribed period, 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 of Final Appeal, 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.,