개성공업지구에서 발생한 손실금을 법인세법 상 손금으로 인정할 수 있는지 여부[국패]
Seoul Administrative Court 2015Guhap6578 ( December 18, 2015)
Whether losses incurred in the Gesung Industrial District may be recognized as losses under the Corporate Tax Act;
Losses incurred in the course of operating a business approved as one of the inter-Korean economic cooperation projects in the GIC district by a domestic corporation shall be included in deductible expenses as corporate tax law applies.
2016Nu3122 Revocation of revocation of revocation of correction
Korea ○
○ Head of tax office
Seoul Administrative Court Decision 2015Guhap6578 decided December 18, 2015
July 19, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On July 8, 2014, the Defendant revoked the disposition rejecting to rectify the increase of ○○○○○○○ in the business year 2010 against the Plaintiff.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The court's reasoning for this case is as follows: (a) No. 7 of the first instance court's decision No. 13; (b) No. 7 of the said decision No. 13; (c) the contents of the agreement of this case should be applied in preference to the domestic tax law; (d) the contents not prescribed in the agreement of this case should be applied first under the domestic tax law; and (e) No. 8 of the title No. 4 of the instant tax law; and (e) the provisions for the carried-over deduction of losses under Article 24 of the instant tax law and the main sentence of Article 420 of the Civil Procedure Act are as follows: (a) although the provisions for the carried-over deduction of losses under Article 24 of the instant tax law and the provisions for the carried-over deduction of losses are provided to domestic enterprises located in the ○○ Industrial District, the plaintiff could not actually receive the benefits of the carried-over deduction of losses under the above provisions as stated in the reasoning of the first instance judgment
2. Conclusion
Therefore, the judgment of the first instance court is just, and the defendant's appeal is dismissed as it is without merit.