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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu69746 (Law No. 19, 2016)
Title
(1) The sum of income of the senior executive officers shall be the actual business operator, with the income of the senior executive officers.
Summary
(C) that the income tax has been evaded by evading the progressive tax rate by means of the distribution and return of sales after preparing a false partnership contract with the intent of evading tax;
Related statutes
Additional tax on underreporting and overreporting under Article 47-3 of the Framework Act on National Taxes
Cases
2016Du42135 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Plaintiff-Appellant
OO
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2015Nu69746 Decided 19, 2016
Imposition of Judgment
September 9, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.