Seoul High Court-2015-Nu59541 (Law No. 18, 2016)

Seocho 2014west 2456 ( November 19, 2014)

(A) A revised report of a corporation according to the information on the settlement of funds and the explanation of the settlement of accounts shall also constitute the outflow of the company.

(In the event that a former representative of a corporation receives a statement of explanation of the settlement of funds, it shall be deemed that the corporation was out of the company even if it reported the revised amount of sales omission amount, and the Supreme Court's precedent and case is different from the case that there is no income in the case of deprivation of interest

Article 67 of the Corporate Tax Act

2016du5280 The revocation of the disposition of revocation of notice of change in income amount.

AAAAA

Seoul Regional Tax Office

December 15, 2016

1. All appeals are dismissed.

2. The costs of appeal are assessed against each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the chief of the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all of the appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are to be borne by each party. It