외부에서 증기를 구입하여 배관시설을 통해 수요자에게 공급하는 산업활동은 도매ㆍ상품중개업이 아닌 증기 및 온수공급업에 해당함.[국승]
Gwangju High Court-2018-Nu-419 ( August 23, 2018)
The industrial activities of purchasing steam from outside and supplying it to users through piping facilities constitute steam and hot water supply business, not wholesale and goods brokerage business.
The industrial activities that purchase steam from outside to supply to users through piping facilities fall under the steam and hot water supply business, not wholesale and goods brokerage business, and thus, the standard service life of each type of business should be applied 20 years when calculating depreciation costs.
Article 23 of the Corporate Tax Act
2018Du57025 Revocation of Disposition of Imposing Corporate Tax
DK, Inc.
00. Head of tax office
Gwangju High Court Decision 2018Nu4419 Decided August 23, 2018
December 31, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.