종합소득세부과처분 등 취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance, except where the relevant part of the judgment of the court of first instance is modified as follows 2. Thus, it shall be cited as it is in accordance with Article 8(2) of
2. 102,926,000 "10,00" on the 2nd 9th 9th 9th 2nd 9th 2nd 2nd 2nd 2nd 2nd 3rd 3rd 3rd 2nd 3rd 3rd 3rd 2, "102,926,859" "148,800" "148,809,800" " 45,882,942" "1,47,728,000 "each 1,447,728,563" and "the 26th 1,42,128,00 second 5th 2nd 2nd 5th 2nd 2nd 305th 2nd 305 of the 2nd 2nd 4th 2nd 305th 2nd 305th 2nd 305 of the 2nd 306th 2nd 305th 2nd 306.
Dried or non-taxable
Summary of Tax Reduction and Exemption
It is not permitted to interpret a tax law in a broad or analogical manner without reasonable grounds, and to interpret a tax law in accordance with the text of the law, unless there are special circumstances.
(See Supreme Court Decision 2005Du13537 Decided June 28, 2007). In addition, the profit from the exemption or extinguishment of an obligation, i.e., the profit from the exemption of an obligation, belongs to the business year to which the date of the exemption or completion of the extinctive prescription belongs.