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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-519 (Law No. 19, 2017)
Title
Whether foreign tax credit corresponding to the defendant's disposal income amount is paid directly;
Summary
The evidence presented by the plaintiff alone is insufficient to recognize that the plaintiff paid taxes in China in addition to the amount of tax recognized by the defendant.
Related statutes
Article 117 of the Income Tax Act
Cases
2017du57929 Global income and revocation of disposition
Plaintiff-Appellant
AA
Defendant-Appellee
BB Director of the Tax Office
Imposition of Judgment
July 19, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per