Case Number of the immediately preceding lawsuit
Busan High Court-2015-Nu-10196 ( October 22, 2015)
Title
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.
Summary
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.
Related statutes
Article 52(1) of the Corporate Tax Act
Cases
Supreme Court Decision 2015Du4987 Decided change in income amount
Plaintiff (Appointed Party) and appellees
United StatesA
Defendant, appellant and appellant
O Head of tax office
Judgment of the court below
Busan High Court Decision 2015Nu10196 Decided July 22, 2015
Imposition of Judgment
December 10, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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