Busan High Court-2015-Nu-10196 ( October 22, 2015)

The shares owned by the Plaintiff are transferred at a low price to a person with a special relationship and constitute a wrongful calculation panel.

It is reasonable to give notice of the change in the amount of income by disposing of the shares of this case owned by the plaintiff to a person with a special relationship as a wrongful calculation.

Article 52(1) of the Corporate Tax Act

Supreme Court Decision 2015Du4987 Decided change in income amount

Plaintiff (Appointed Party) and appellees

United StatesA

O Head of tax office

Judgment of the court below

Busan High Court Decision 2015Nu10196 Decided July 22, 2015

December 10, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the appeal is clearly without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by the assent of all participating