법인세등부과처분취소
1. Of the judgment of the court of first instance, the part pertaining to corporate tax for each business year of 2006 and 2007 shall be modified as follows.
Defendant.
1. The first instance court, the scope of the judgment of this court, dismissed all of the plaintiff's claims, and the plaintiff appealed as a whole.
The judgment prior to the first instance judgment accepted the Defendant’s claim for the revocation of the corporate tax for the business year 2006 and the corporate tax for each business year 2006, 207, 2007, 368,940 won (including additional tax) among the imposition of corporate tax for the business year 2006, and the imposition of corporate tax for the business year 787,229,940 (including additional tax) on April 2, 2012, exceeding 225,68,940 won (hereinafter “the portion of corporate tax for the business year 2006 and corporate tax for each business year 2006, 2006, hereinafter “the portion of corporate tax for each business year 2007”). The remaining claims were dismissed.
Accordingly, only the Defendant appealed (the Plaintiff appealed a part of the judgment against the Plaintiff prior to the first remand, but the appeal was withdrawn during the period of the final appeal). The first remand judgment reversed and remanded the part against the Defendant (the corporate tax portion for each business year of 2006, 2007) among the judgment prior to the first remand. The second judgment prior to the second remand dismissed the Plaintiff’s appeal.
Therefore, only the plaintiff appealed, and the second remand judgment reversed and remanded the part of corporate tax for each business year of 2006, 2007 among the part against the plaintiff in the judgment prior to the second remand.
In light of the process of this lawsuit, the part of the defendant's request for revocation of the disposition of imposition of KRW 774,158,470 (including additional taxes) of corporate tax for the business year 2008 and the part of the disposition of imposition of KRW 1,384,456,880 (including additional taxes) of KRW 858,568,880 of corporate tax for the business year 2009 and KRW 886,103,320 of corporate tax for the business year 2010 and KRW 406,014,320 of the disposition of imposition of KRW 54,961,450 (including additional taxes) of corporate tax for the first period of the year 208 and KRW 54,961,450 of corporate tax for the business year 207 are already separated from the judgment of first return at the same time as the judgment of first return became final and conclusive.