Seoul High Court-2017-Nu-54267 ( December 15, 2017)

Article 55(2) of the Corporate Tax Act cannot be deemed as infringing on the property right under the Constitution or violating the principle of no taxation without law.

(Main) Article 55(2) of the Corporate Tax Act cannot be deemed as infringing on the property right under the Constitution or violating the principle of no taxation without law.

Article 55 of the Corporate Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition