Seoul High Court 201Nu37000 (2012.31 August 2012)

National Tax Service Review Income 2010-0030 (28. 2010.28)

(C) The bonus disposition made to the representative is unlawful, since the actual person to whom the amount leaked out of the company is verified by objective data.

(Summary of the Judgment of the Supreme Court) The disposition of this case, which was disposed of as bonus to the plaintiff who is the representative of the corporation, is unlawful since the actual owner of the amount that was included in the gross income of the corporate tax base and leaked out of the company is confirmed

2012du20922 Global income and revocation of disposition

United StatesA

The director of the tax office

Seoul High Court Decision 2011Nu37000 Decided August 31, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but 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 the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

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