법인세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The grounds for the court’s explanation concerning this case are as stated in the reasoning of the judgment of the first instance except for the modification of the corresponding part of the judgment of the first instance as follows 2. Thus, the following contents are added to the right side of the judgment of the first instance, “as amended, the relevant Acts and subordinate statutes shall be included,” and “3. conclusion” part shall be excluded). As such, Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act.
【In rendering the instant disposition, the Defendant recognized approximately KRW 196,131,00,000 (= approximately KRW 65,377,000,000 in the business year 2009) as deductible expenses for approximately KRW 130,754,000 in the business year 2010. In relation to the instant disposition, KRW 33,423,000 in the business year 2010 as deductible expenses, the Defendant refunded KRW 33,423,00,00 in the corporate tax for the business year 2010 to the Plaintiff (each of the above amounts is excluded from additional refund)
3) The following is added between 3 and 4 below the 3rd page:
A person shall be appointed.
H. Meanwhile, on March 10, 2015, after the instant disposition was taken place, the Plaintiff included the depreciation costs of the business year from 201 to 2014 in deductible expenses, and filed a claim for correction to deduct them from the tax base of the pertinent business year upon the Plaintiff’s request for correction. The Defendant refunded approximately KRW 457,640,000 (= approximately 98,390,000,000 for each business year from 201 to 2013) as deductible expenses, and approximately KRW 102,768,000,000 for each business year from 2014 (= approximately KRW 28,432,000,000 for each business year from 201 to 2013, approximately 36,400,000,000 for each business year from 200 to 36,400,000,6406,200
(Amount to each of the above amounts shall be the amount excluding additional charges for refund). The three of the three pages "Nos. 1 and 2" shall be raised "Nos. 1, 2, 7, and 8". The 4 of the 10th letter box inside the first letter box "no. 4 of the 14th letter box" shall be raised "shares". The following shall be added between 14th and 5: