Seoul Administrative Court 2008Guhap17417 (1.09 January 09)

National High Court Decision 2007west3583 (O. 21, 2008)

The legitimacy of the assertion that it is merely a nominal shareholder

The internal employees confirm that they worked the plaintiff as a pre-service rather than a real representative, the signature is entered in the column of the pre-service branch, and the deposit details of the deposit account, etc. shall be deemed to be the current status of the deposit in the name of the representative.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s disposition of imposing global income tax of KRW 160,013,010 for the Plaintiff on June 1, 2007 shall be revoked.

2. Purport of appeal

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

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

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