Seoul High Court 2010Nu24137 ( December 09, 2010)

Seocho 209u3231 ( December 16, 2009)

(ps) Where any one of joint business operators excessively pays the income tax due to an error in the amount of income.

(C) If any income tax is paid excessively by any person among joint business operators due to an error in distribution of income amount, the income tax paid excessively shall be refunded to the relevant resident and the resident distributed by mistake shall be liable to pay income tax on the relevant income amount.

2011du1894 Global income and revocation of disposition

LAA

○ Head of tax office

Seoul High Court Decision 2010Nu24137 Decided December 9, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff’s Intervenor, and the remainder are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,