Seoul High Court 2010Nu20067 ( November 05, 2010)

(C) If the payment is made in another year by including false debts, the tax adjustment

Unless it is revealed that false assets are separately appropriated in the course of including false assets (the substance of the original trial). Unless it is revealed that the net assets are excessively appropriated or deductible expenses, it shall be deemed that the net assets are excessively appropriated in the calculation of earnings or deductible expenses, and the business year in which the accounts of assets and liabilities are discharged and the false debts are repaid, it shall not be subject to tax adjustment

2010Du27196 Revocation of Disposition of Imposing Corporate Tax, etc.

○○ Co., Ltd.

○ Head of tax office

Supreme Court Decision 2007Du18000 Decided June 24, 2010

Seoul High Court Decision 2010Nu20067 Decided November 5, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,