기존에 발생한 유보내역을 정리하는 반대의 세무조정으로 과세한 처분은 적법[국승]
Cheongju District Court 2012Guhap1506 ( December 06, 2012)
Cho High 2012 Before 0068 (20 April 20, 2012)
Any disposition that is imposed by tax adjustment against the existing reservation details is legitimate.
Since there is a need for tax adjustment against the opposition to arranging the existing reservation details in the 2009 business year in which the monetary swap contract is terminated, all of the amounts disposed of as the previous (-) reservation should be disposed of as the reserve. Therefore, it is legitimate to dispose of them as additional non-deductible and as + reserve and to impose corporate tax.
(Cheongju)The revocation of the disposition of imposing corporate tax;
AAAAP Co., Ltd.
Head of Cheongju Tax Office
Cheongju District Court Decision 2012Guhap1506 Decided December 6, 2012
June 19, 2013
July 17, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposing corporate tax of KRW 000 on the plaintiff on November 1, 201 shall be revoked.
The reasoning of this Court is as stated in the reasoning of the first instance judgment, and it is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. If so, the plaintiff's claim is dismissed as it is without merit, and the judgment of the first instance is just as it is concluded, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.