Seoul Administrative Court 2010Guhap22931 ( October 07, 2010)

Seocho 208west 1396 (Law No. 24, 2010)

Whether the genuine beneficial owner of dividends is the true beneficial owner of dividends

Although a securities company decided to distribute dividends through the disposal of surplus funds to a corporation which owns equity shares, the tax authorities imposed the dividends on the corporation by deeming that the corporation was not a substantial shareholder in the document and that the corporation was a separate shareholder, but the taxation disposition is unlawful.

2010Nu36239 global income and revocation of disposition

Dogjin-jin

O Head of tax office

Seoul Administrative Court Decision 2010Guhap22931 Decided October 7, 2010

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The imposition of global income tax of KRW 1,66,143,350 on the Plaintiff on January 2, 2008 shall be revoked.

2. Purport of appeal

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

The reasons for the judgment of this court are as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are as follows: (a) the reasons for the judgment of the court of first instance are as follows: (b) the first instance is the reasons for the judgment, except for the addition of 3 to 3 to 4 to 2 to 2 to 3 to 3 to 3

The judgment of the first instance is justifiable. The defendant's appeal is dismissed.