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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu10399 (2013.05)
Title
Appropriateness of the disposition of taxation on the reserve fund for proper purpose business as losses;
Summary
There is no evidence to prove that the reserve fund for proper purpose business equivalent to the funds transferred in this case was established as reserve fund for proper purpose business after the transfer as well as the transfer time of the funds transferred in this case, and therefore the funds transferred in this case shall not
Cases
2013Du1596 Revocation of Disposition of Corporate Tax Imposition
Plaintiff-Appellant
AAA New School of School Foundation
Defendant-Appellee
Head of Seodaemun Tax Office
Judgment of remand
Supreme Court Decision 2012Du690 Decided March 28, 2013
Judgment of the lower court
Seoul High Court Decision 2013Nu10399 Decided July 5, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of