Daegu High Court-2014-Nu6464 (2016.08)

(C) A transaction in which the income of a corporation is distributed unfairly to a person with a special relationship through a transaction with a third party;

(Main) In the event that the Plaintiffs, other than the specially related parties, are deemed to have unjustly reduced the tax burden on the corporation’s income when selling each of the instant land collectively to persons other than the specially related parties, the provision of denial of unfair act and calculation can be applied (part of additional tax that can be stored).

All appeals are dismissed.

Of the costs of appeal, the portion arising between the Plaintiff AAA and the Defendant BB head of the tax office is assessed against each party, and the portion arising between the Plaintiff,CC, SP and the Defendant DD head of the tax office are assessed against each other.

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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices