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(영문) 서울고등법원 2011. 08. 23. 선고 2010누42005 판결
명의상 대표자에 해당함[국패]
Case Number of the immediately preceding lawsuit

Incheon District Court 2010Guu136 ( November 04, 2010)

Case Number of the previous trial

early 209 Heavy2610 ( December 31, 2009)

Title

shall be the representative in the name of the title.

Summary

(As with the judgment of the first instance court), the plaintiff is registered as a representative director but has been registered as a representative director and has received a monthly wage, and the actual operator is distributed shares to avoid responsibility as an oligopolistic stockholder, and thus falls under the representative under the name of the representative.

Cases

2010Nu4205 Global income and revocation of disposition

Plaintiff, Appellant

XX

Defendant, appellant and appellant

O Head of tax office

Judgment of the first instance court

Incheon District Court Decision 2010Guhap1136 Decided November 4, 2010

Conclusion of Pleadings

June 28, 2011

Imposition of Judgment

August 23, 2011

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the defendant.

Purport of claim and appeal

1. Purport of claim

The Defendant’s disposition of imposition of global income tax of KRW 163,787,660 against the Plaintiff on December 2, 2008 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

Reasons

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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