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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-7909 (Law No. 19, 2018)
Case Number of the previous trial
Cho Jae-2015-Seoul Government-539 (24 March 2016)
Title
(Re-investigation) The investigation of this case is exceptionally permitted pursuant to Article 81-4(2)1 of the Framework Act on National Taxes.
Summary
(2) The tax authority should prove that the amount of the instant tax investigation is interest on the non-business loan, which is exceptionally permitted pursuant to Article 81-4(2)1 of the Framework Act on National Taxes. Therefore, it is difficult to conclude that the instant amount is interest income.
Cases
2018du44500 Global income and revocation of disposition
Plaintiff-Appellant
AA
Defendant-Appellee
a) the Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2016Nu79009 Decided April 19, 2018
Imposition of Judgment
September 5, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.