beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-64232
Title
(In the absence of special circumstances, the amount omitted in the sale of a corporation shall be deemed to have been leaked to the extent that the total amount omitted in the sale was leaked.
Summary
(C) If there is any special circumstance that the omission in sales was not leaked out of the company, the legal entity asserting the omission in sales must prove that the omission was not leaked.
Related statutes
Article 19 of the Corporate Tax Act
Article 106 of the Enforcement Decree of Corporate Tax Act
Cases
2015Du4360
Plaintiff-Appellant
○○○○○○○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court 2014Nu64232
Imposition of Judgment
2015.08.27
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of