Seoul High Court 2012Nu2544 (Law No. 27, 2012.09)

National Tax Service Review Corporation 2011-0018 (201.30)

(Trialless Conduct) Determination of economic rationality shall be made by specifically taking into account all the circumstances of the transaction act.

(Summary) Determination of whether the transaction lacks economic rationality in light of sound social norms or commercial practices should be made based on whether the transaction lacks economic rationality in light of the overall circumstances of the transaction.

2012du24269 revocation of disposition of imposing corporate tax, etc.

-Appellee

AAAA Corporation

-Appellant

Samsung Head of Samsung Tax Office

Seoul High Court Decision 2012Nu2544 Decided September 27, 2012

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

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 allegations on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final