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Case Number of the immediately preceding lawsuit
Busan High Court-2015-Nu2438 (Law No. 15, 2016)
Title
Whether the purchase deposit withdrawn from the country without reporting the foreign exchange release;
Summary
Except in extenuating circumstances, the amount taken out without filing a report on foreign currency transfer shall be deemed to have been leaked out of the company, and special circumstances to deem that the amount of sales reduction was not leaked out of the company shall be proved by the plaintiff.
Related statutes
Article 19 [Scope of Losses) of the Corporate Tax Act
Cases
2016du50716 The revocation of the disposition of revocation of the change in income amount.
Plaintiff-Appellant
No. 20
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2015Nu24338 Decided July 15, 2016
Imposition of Judgment
December 1, 2016
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, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.