Busan High Court-2017-Nu11667 (Law No. 22, 2018)

(C) If it is evident that the amount included in the gross income has been leaked out of the company, the disposal of the income shall be disposed of according to the person to whom the income belongs.

(main point of the original trial) Where it is obvious that the amount included in the gross income has been leaked out of the company, the disposition of income shall be made according to the person to whom the income belongs, and where the person to whom it belongs is a corporation, only

Article 67 of the Corporate Tax Act

2018du56732 Notice of change in amount of income

○○○○ 주식회사(합병전상호: 주식회사 ◎◎◎◎◎◎)

Defendant, the superior, or the senior

Head of △ District Office

December 28, 2018

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 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 above Act. It is so decided as per Disposition by