Seoul High Court 201Nu2529 (Law No. 18, 2012)

National Tax Service Review Income 2010-015 ( October 17, 2011)

(C) The report of global income tax shall not be deemed null and void as a name holder, and the report of global income tax shall not be deemed null and void.

(Main) It is difficult to see that only the name of a housing construction and sales business operator was lent, and even if it is merely a nominal name holder who borrowed only the name of business registration, reporting global income tax cannot be deemed null and void due to significant and apparent defects.

2012du4425 Global income and revocation of disposition

XX

Director of the District Office

Seoul High Court Decision 2011Nu25229 Decided January 18, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is 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