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Case Number of the immediately preceding lawsuit
Seoul High Court 2016Nu67969 ( October 14, 2017)
Title
(Trial Disorder) The burden of proving the market price, which is the applicable standard for the avoidance of wrongful calculation, is on the tax authority.
Summary
(In the original instance) The burden of proving the market price, which is the standard for application of the denial of wrongful calculation, is on the tax authority claiming the denial of wrongful calculation.
Related statutes
Article 52 of the Corporate Tax Act, Article 43 of the Enforcement Decree thereof
Cases
2017Du38713 Demanding revocation of the Corporate Tax Imposition Disposition, etc.
Plaintiff-Appellant
○ Stock Company
Defendant-Appellee
○ Head of the tax office
Judgment of the lower court
on October 14, 2017
Imposition of Judgment
on 15, 2017
Text
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
Reasons
All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent