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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu6746 (2015.05.15)
Title
It can not be considered that the global income tax assessment is void as a matter of course.
Summary
It can not be considered that the global income tax assessment is void as a matter of course.
Cases
2015Du44974
Plaintiff-Appellant
LAA
Defendant-Appellee
00. Head of tax office
The judgment below
Seoul High Court Decision 2014Nu67446 Decided 15, 2015
Imposition of Judgment
October 15, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
After finding facts as indicated in its reasoning based on the adopted evidence, the lower court found the Plaintiff from 2005.
The instant global income tax on the premise that by 2009, the borrower operated the lending company and received interest income.
taxation disposition is reliable in the relevant criminal case by the plaintiff and related persons in the investigative agency and the court.
on the basis of a statement, etc. that does not have any legal or income subject to taxation;
The Plaintiff cannot be deemed to be a tax assessment imposed by mistake against Gohap and the Plaintiff to Park XX around September 2007.
Whether or not the lending company has been transferred or not can be identified only when the facts are accurately examined.
The Plaintiff’s global income in this case cannot be viewed as an apparent defect on the ground that it is merely a circumstance.
It was determined that the taxation disposition could not be considered as void as a matter of course.
Examining the reasoning of the lower judgment in light of the aforementioned legal principles and records, the lower court’s aforementioned judgment.
In accordance with the allegations in the grounds of appeal, the subject of taxation or the apparentness of the taxation disposition, and the underlying taxation principle
There is no error in the misapprehension of legal principles.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is decided by all participating Justices.
It is decided as per Disposition by the assent of all participating Justices.