Seoul High Court 2009Nu2071 (Law No. 23, 2010)

Seoul Administrative Court 2008Guhap50278 ( October 12, 2009)

The legitimacy of the assertion that the taxation disposition was not a real representative

Even if the plaintiff is a real representative, it does not constitute a person who owns more than 30% of the shares as its officers, and the representative on the registry used the management of the corporate seal imprint, and the employees of the corporation stated that the representative exercised authority over all payments and revenues, and paid the salary and the bonus, it cannot be deemed that the plaintiff is a real representative subject to disposition by recognizing the plaintiff.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the 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 for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per