Plaintiff

Busan High Power Industries Co., Ltd. (Attorney Lee Young-soo, Counsel for the defendant-appellant)

Defendant

Ounwon (Attorney Lee Dong-won, Counsel for defendant-appellant)

Conclusion of Pleadings

may 19, 1971

Text

The plaintiff's claim is dismissed.

Purport of claim

Corporate tax imposed by the Defendant against the Plaintiff on May 15, 1970, KRW 3,377,162, and KRW 2,562,819, which was imposed on May 25, 1970, are revoked in entirety. The costs of lawsuit are assessed by the Defendant.

Reasons

The defendant's disposition of taxation such as stated in the purport of the claim against the plaintiff was without any dispute between the parties, and when the plaintiff imposed corporate tax on the portion of the business year from January 1, 1969 to December 31, 1969, the plaintiff company estimated the income amount of the plaintiff company on the ground that the plaintiff company did not keep the above book despite the fact that it had been recorded in the book, and thus, the defendant did not withhold the above book from the plaintiff company's 1 to 3 as stated in the calculation method of the Corporate Tax Act. Thus, the plaintiff company's disposition of taxation can be asserted as legitimate, because it stated that the plaintiff company did not keep the above book for the reason that there was no difference between the plaintiff company's 1 to 3, the plaintiff company's 1 to 4, and the defendant's 1 to 3, the plaintiff company's 1 to 2, and the plaintiff company's 1 to 3, 196-1 to 31, 196.