2. The costs of lawsuit shall be borne by the Plaintiff.

A. On March 29, 2002, the Plaintiff, a corporation conducting a sales agency business, was issued one tax invoice for purchase (the supply price of KRW 181,818,182, the tax amount of KRW 18,181,818, the tax amount of KRW 181,818, the tax amount of KRW 18,818, the tax amount of the instant tax invoice) from ○○○-dong, ○○○-dong, ○○

B. The Plaintiff reported the amount of income to KRW 5,109,919,091, tax base to KRW 535,364,643, and calculated tax amount to KRW 132,548,453, while filing a corporate tax return for the business year 2002.

다. 피고는, 원고가 이 사건 세금계산서의 공급가액 181,818,182원('이 사건 쟁점금액'이라 한다)을 이중으로 비용처리한 것으로 보아 181,818,182원을 손금불산입하고, 주식회사 ★★에 대한 매출누락 금액 67,815,000원을 입금산입하여, 2004.7.1. 원고에게 2002년 사업연도 법인세를 221,927,218원으로 경정하고 자진납부세액을 공제한 나머지 89,378,760원을 납부할 것을 고지하였다('이 사건 처분'이라 한다).

[Ground of recognition] Gap evidence 1, 2, Eul evidence 1, Eul evidence 10-9, Eul evidence 13-15, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The plaintiff stated that the disposition of this case is unlawful since it was included in the cost of "sale agency fee on March 29, 2002" and the "construction site on April 30, 2002" was included in the assets as "construction site" (the tax return was made by mistake in the process of filing a tax return through the tax office on September 30, 2003 or October 1, 2003, and the correction was made again on October 1, 2003) and there was no double settlement of expenses. The defendant argued that the disposition of this case was unlawful, and the defendant did not only handle double costs of this case, but also the amount of this case should be counted as the acquisition cost of assets due to construction site or unregistered construction work, and therefore, the disposition of this case, which was excluded from deductible expenses of KRW 181,818,182, is justified.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

C. Determination

According to the above facts, ○○○○-dong Construction Company, which was a construction company of ○○○-dong ○○○-dong ○○○-dong, issued the instant tax invoice to the Plaintiff under the name of the construction cost, and the Plaintiff calculated the instant key amount as the cost of the sales agency fee on March 29, 2002, as the construction cost. There is no dispute between the parties.

From this point of view, it is reasonable that the issue amount of this case should not be appropriated as the cost of "sale agency fee", but as the acquisition cost of assets should be appropriated as the acquisition cost of assets, so eventually, it is reasonable to exclude 181,818,182 won from deductible expenses. Therefore, the plaintiff'

4. Conclusion

The plaintiff's claim is without merit.

public official law, order of law,

m. Corporate Tax Act

Article 41 (Acquisition Value of Assets)

(1) The acquisition value of assets acquired by a domestic corporation through purchase, production, exchange, gift, etc. shall be the amount falling under each of the following subparagraphs:

1. For assets purchased from a third person, the amount of the purchase price plus incidental expenses;

2. For assets acquired through the corporation's own manufacture, production, construction, or other corresponding methods, the amount of the cost of production plus any incidental expenses;

3. For assets acquired other than those listed in subparagraph 1, the amount as prescribed by the Presidential Decree.

(2) The scope of the purchase price and incidental expenses as referred to in paragraph (1), and necessary matters concerning the estimation of the acquisition value of assets shall be prescribed by the Presidential Decree.

【Enforcement Decree of the Corporate Tax Act

Article 72 (Acquisition Value of Assets, etc.)

(1) The acquisition value of assets under Article 41 (1) and (2) of the Act shall be the amount under each of the following subparagraphs:

A person shall be eligible for the payment of the tax amount under paragraph (1).

1. Assets purchased from a third person: The amount obtained by adding the acquisition tax, the registration tax, and other incidental expenses to the purchase price;

2. Assets acquired by a person himself/herself through his/her manufacture, production, construction, or any other similar method: Total amount of raw material cost, labor cost, freight, loading and unloading cost, suspicion fees, fees, public charges (including acquisition tax and registration tax), installation cost, and other incidental expenses;

3. Assets acquired by investment in kind, merger, or division: The value or the value of succession calculated in the book: Provided, That where the market value exceeds the market value, the amount of excess shall be excluded, and where monetary claims, etc. prescribed by the Ordinance of the Ministry of Finance and Economy of financial institutions falling under any subparagraph of Article 61

4. Stocks, etc. acquired by stockholders, etc. through investment in kind, debt-equity swap, merger, or division: The price of the difference at the time of its acquisition: Provided, That stocks, etc. acquired through a debt-equity swap meeting the requirements under the subparagraphs of Article 15 (4) shall be the book value of the bonds converted into investment (excluding the bonds falling under any subparagraph of Article 34 (3) of the Act), and in cases of merger or division (excluding physical division), the price shall be the amount calculated by adding the amount under Article 16 (1) 5 or 6 of the Act

5. Assets acquired through other methods than under subparagraphs 1 through 4: Market price at the time of acquisition.