법인세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance which is to be stated in this judgment is as stated in the reasoning of the judgment of the court of first instance, in addition to the parts added or added below, and thus, it shall be quoted in accordance with the main sentence of Article 8(2) of the Administrative Litigation Act Article 420 of the Civil Procedure Act
Part 2 of the judgment of the first instance court, the "excluding value-added tax" in Part 12 shall be added to "excluding value-added tax".
The "F Co., Ltd." in Chapter 5 of the decision of the first instance court (the degree of gambling shall be excluded from the number of parallels; hereinafter the same shall apply) shall be applied to "F Co., Ltd.".
Nos. 14 and 11 of the decision of the court of first instance shall each be subject to the Corporate Tax Act (amended by Act No. 16008, Dec. 24, 2018) with "former Corporate Tax Act (amended by Act No. 16008, Dec. 24, 2018").
Article 3 of the Loan Convention shall be amended to "Article 4 of the Loan Convention" in Part 7 of the judgment of the first instance court.
On December 24, 2013, 2013, the 8th judgment of the first instance court, “I will not make any effort to recover the claim,” and “I will not only make any effort to create a collateral security on the factory of this case, even after the cancellation of the mortgage by the E Bank, which was established on the factory of this case, even after the cancellation of the mortgage on the factory of this case.”
On the 8th judgment of the first instance court, the following is added only to the “only” of the 19th judgment.
The company of this case can freely use the money reverted to it by mixing it with other cash when the plaintiff lends it to the company of this case. In fact, the company of this case uses the money borrowed from the plaintiff for the company's operation in addition to the repayment of the borrowed money to E bank, and the company of this case can exercise the security right to the company of this case by subrogation upon the plaintiff's direct repayment to E bank, which is the creditor of this case. However, the company of this case can lend it to the company of this case.