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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-57818 (2017.05)
Case Number of the previous trial
Cho Jae-2015-west-2389 (2015.08)
Title
Even if the restoration of economic benefits by a civil judgment was made after the filing of a lawsuit, it constitutes the grounds for filing a subsequent claim for correction.
Summary
The disposition of this case is unlawful as it concerns transactions in which income is not realized, since the grounds for filing a subsequent claim for correction can also be asserted as illegal, even though the above economic benefits were returned after the disposition of this case.
Related statutes
Article 52 of the Corporate Tax Act
Cases
2017Du42835 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff-Appellee
○○ Incorporated Company
Defendant-Appellant
○ Head of tax office et al.
Judgment of the court below
Seoul High Court Decision 2016Nu70613 Decided January 18, 2017
Imposition of Judgment
July 11, 2017
Text
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
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 Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by