법인세부과처분취소
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 is partly dismissed among the reasons for the judgment of the court of first instance as follows, and the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance except for the addition of the judgment of the plaintiff to the new argument in the appellate court as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation
The phrase “A evidence No. 19” shall be added to the column of “(based on recognition) No. 10-12” on the fifth side.
The term "wastewater facilities" of the 14th 11st place shall be improved to "wastewater facilities".
Part 5 of the 18th page "the fact that the rights are recognized" is "the fact that the rights are recognized, and the business-related assets acquired by the plaintiff during the contract period are to be transferred to the Hasheshes after the expiration of the contract period."
The following shall be added to "the fact that it appears to be necessary to prevent the other party's loss" that is 3th below:
(7) Article 24(3) of the former Enforcement Decree of the Corporate Tax Act provides that "in the case of fixed assets purchased under the long-term installment plan, the corporation shall include the value of the fixed assets in its assets, and in the case of using them for the business, regardless of the settlement of the price or the transfer of ownership, the corporation shall be included in the depreciable assets," and Article 68(3) provides that "the long-term installment plan means the sale or transfer of the assets, which is the sale or transfer of the assets, and the period from the day after the date of delivery of the assets to the date of payment for the last installment, which is not less than one year, from among those imported in two or more installments according to the monthly, yearly, or other payment method." However, the assets of this case shall be delivered by the Plaintiff during the term of the contract.