The case holding that no-taxation practices have been established for horse income;

The case holding that no-taxation practices have been established for horse income;

Article 18 (2) of the Framework Act on National Taxes

Supreme Court Decision 81Nu266 Delivered on December 26, 1984

Attorney Doh-won, Counsel for the defendant-appellant

head of Sung Dong Tax Office

Seoul High Court Decision 85Gu74 delivered on May 10, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment below, the court below found the plaintiff's tax base return of 165,084,836 won as corporate tax on the plaintiff's horse income from 1969 to 1973. The plaintiff's tax base return of 17.0% for the year 17.0% of the above corporate tax base return of 197.0% of the total corporate tax on the plaintiff's horse income from 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.0% of the above corporate tax base return of 197.97.0%

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Shin Jong-chul (Presiding Justice)