법인세법 시행규칙 제46조의2 제1항 제5호에서 ‘건설에 착공’하였다는 문언의 의미는, ‘건축물’의 건설에 착공한 경우를 말하는 것임[국승]
Jeonju District Court-2018-Guhap-194 ( October 11, 2018)
The meaning of "construction commencement" in Article 46-2 (1) 5 of the Enforcement Rule of the Corporate Tax Act refers to the case where construction of "building" starts.
The meaning of the phrase "construction commencement" in Article 46-2 (1) 5 of the Enforcement Rule of the Corporate Tax Act means the case where construction of "building" commences, considering that the provision of this case is limited to the case where construction commences after acquiring "land on which no building is established".
Article 55-2 of the Corporate Tax Act
2018Nu2204 Revocation of Disposition of Corporate Tax Imposition
AA
00. Head of tax office
April 24, 2019
May 29, 2019
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 corporate tax of the Defendant for the business year of 000,000 against the Plaintiff on October 000
The imposition of KRW 000 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on this case is as stated in the part of the judgment of the first instance, except that “the division of 000.00.000.00.00.00.00.00.00.....00....00.....00” is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, thereby citing the judgment of the first instance pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.