법인세부과처분취소
1. The plaintiff's appeal and the defendant's appeal are all 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, which cited the reasoning of the judgment of the court of first instance, is the same as the reasoning of the judgment of the court of first instance, except where the reasoning of the judgment of the court of first instance is used as the same as that of the judgment of the court of first instance, and thus, the same shall be cited in accordance with Article 8(2)
2. Parts to be dried;
A. Article 2 of the reasoning of the judgment of the court of first instance
D. (1) The part of paragraph (1) (7) (from 6 lines to 20 lines) is as follows. 1) The legal doctrine related to whether the instant goodwill constitutes a merger evaluation marginal profit (i) the former Corporate Tax Act (amended by Act No. 9898, Dec. 31, 2009; hereinafter the same shall apply) provides that where the merged corporation succeeds to the evaluation of assets from the merged corporation, it shall be imposed as a merger marginal profit on the part exceeding the book value of the extinguished corporation out of the value of the assets (the proviso to Article 17(1)3, the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 22184, Jun. 8, 2010; hereinafter the same shall apply).
(2) Articles 15(2) and 12(1)1 of the Act provides that in the case of a merger, where the merged corporation succeeds to the evaluation of the assets of the merged corporation, the business rights appropriated by the merged corporation shall be deemed depreciation property limited to those of the value of business due to trade name, transaction relations, and other trade secrets, etc. (hereinafter “trade name, etc.”) of the merged corporation, where the merged corporation succeeds
(Article 24(4) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 24(4)). According to the relevant laws and regulations, in order to impose the value of business rights as a merger evaluation marginal profit in the case of a merger of corporations, the merged corporation should be deemed as an intangible asset value in which the trade name, etc. of the merged corporation can be
In this case, whether the value of business has been assessed shall be the details and motive of the merger, the status of the business of the merged corporation and the merged corporation at the time of the merger, and tax