양도소득세부과처분취소
1. All appeals filed by the plaintiffs and the defendants are dismissed.
2. The costs of appeal shall be borne by each party.
purport, purport, and.
1. The reasoning of the judgment of the court of first instance is as follows, except for the addition of the judgment as to the part of the allegations that the plaintiffs and the Defendants stressed in particular in this court, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Accordingly, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article
2. The assertion and judgment
A. The plaintiffs' assertion 1) The plaintiffs asserted that since new contract expenses are expenses incurred in acquiring new contracts, which are immediately finalized losses, and they are not listed as fixed assets that can be included in the pro rata distribution of deductible expenses under the Corporate Tax Act, they should be included in the total amount as deductible expenses at the time of occurrence of the principle of confirmation of rights and obligations, and that such interpretation also conforms to the principle of market value under the Inheritance Tax and Gift Tax Act. Furthermore, based on the amount of net profit and loss so calculated, the plaintiffs asserted that such interpretation is consistent with the principle of market value under the Inheritance Tax
A) The company calculated and reflected its goodwill at KRW 26,162,678,846. However, the company claimed that the company should evaluate its value as “0” inasmuch as it had exceeded its liabilities at the time of the transfer of the shares, and there was no possibility that other companies engaged in the same kind of business may make profits greater than the profits raised by the company. However, Article 20 of the former Framework Act on National Taxes (amended by Act No. 7582, Jul. 13, 2005; hereinafter “former Framework Act on National Taxes”) should respect the corporate accounting standards or practices continuously applied by the relevant taxpayer in examining and determining the tax base of national taxes, which are generally recognized as fair and reasonable.
Provided, That this provision shall not apply where otherwise provided by tax-related Acts.
"The Corporate Tax Act and the Enforcement Decree of the Corporate Tax Act provide that "the new contract cost" shall be the same.