법인세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was a domestic corporation that runs the fire insurance business and the asset management business under the Insurance Business Act, and owned 7.73% of the shares issued by Samsung Securities Co., Ltd. (hereinafter “Trisung Securities”) by December 31, 2008.
Samsung Securities invested in an affiliate company under the Monopoly Regulation and Fair Trade Act (hereinafter “Fair Trade Act”), and the Plaintiff and Samsung Securities did not constitute a holding company under the Fair Trade Act or a financial holding company under the Financial Holding Companies Act or an industry-academic cooperation technology holding company under the Industrial Education Enhancement and Industry Cooperation Promotion Act.
B. For each business year of 2007 to 2009, the Plaintiff shall each year.
4.1. From 1. to 1.:
3. up to 31.
) The import dividends of Samsung Securities totaling KRW 14,919,756,954 (i.e., KRW 7,745,163,00 won 1,686,448,199 won 5,488,145,755) (hereinafter “import dividends of this case”).
2) Upon receipt of the Corporate Tax Act (amended by Act No. 9267 of Dec. 26, 2008, hereinafter the same applies)
(C) Pursuant to Article 18-3(1)4, the amount of deduction for re-investment in an affiliated company by applying mutatis mutandis the proviso of Article 18-2(1)4 (c) [the amount of deduction by applying mutatis mutandis the main sentence of Article 18-2(1)4 and Article 17-2(6) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 21302, Feb. 4, 2009; hereinafter the same shall apply].
hereinafter referred to as "re-investment reduction"
(c) The Defendant filed a return on corporate tax for each business year including the amount of dividend income to be included in the gross income. For this reason, the Defendant included the amount of re-investment reduction on the ground that “the instant dividend does not fall under Article 18-2(1)4(c) of the Corporate Tax Act,” and the Plaintiff (including additional taxes), ① KRW 952,592,430 (including additional taxes) of corporate tax for the business year 2007 June 5, 2012, ② KRW 58,76,00 (including additional taxes) of corporate tax for the business year 208, October 5, 2012, and KRW 810,802,170 (including additional taxes) of corporate tax for the business year 209, respectively.