원고가 사용료를 실제 지급하였다고 보여지므로 가공 경비로 과세한 처분은 위법함 [국패]
Seoul Administrative Court 2012Guhap24832 ( December 20, 2012)
Examination Income 2012-002 (23 March 2012)
Since the plaintiff seems to have actually paid user fees, the disposition imposed as processing expenses is unlawful.
In full view of the fact that it is difficult to regard the user fee as the processing cost, etc., the disposition of global income tax imposed on deeming the processing cost as the processing cost is unlawful.
2013Nu2718 Global Income and Revocation of Disposition
AA
Samsung Head of Samsung Tax Office
Seoul Administrative Court Decision 2012Guhap24832 decided December 20, 2012
June 7, 2013
July 19, 2013
The defendant's appeal is dismissed.
Expenses for appeal shall be borne by the defendant.
The disposition of imposition by the Defendant against the Plaintiff on May 23, 2011 on the global income tax of 2005 shall be revoked.
Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
The reasons for this decision are as stated in the judgment of the court of first instance.
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.