법인세부과처분취소
All of the plaintiff's claims are dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On October 1, 2012, the Plaintiff was a stock company established for the purpose of metal processing business, etc., and entered into a joint agreement (hereinafter “instant joint agreement”) with the company B (hereinafter “B”) to jointly develop, and distribute profits from, the high-si Seoul and six parcels (hereinafter “instant project site”).
The details of the Plaintiff’s account settlement (unit: 600,000,000,000 60,000,000 on December 7, 2012, 207, 600,000,000 of land sales contract amounting to 630,000,000 new construction works, and 31,60,600,000 61,600,000 61,60,600,000 61,60,600,000 on December 16, 2013; 16,000,001,61,60,600,000 or 50,000,000 or 60,60,000,000 or more of land sales under the Plaintiff’s replacement sheet;
B. From December 7, 2012 to December 21, 2015, the Plaintiff paid B totaling KRW 1,761,600,000 (hereinafter “instant payment”) on five occasions as follows, and accounts were recorded as “property under construction.”
(B) After 2015, the remainder of KRW 1,161,600,000, except for KRW 600,000,000, was changed to the investment asset account. (C)
The director of the Seocho-do Tax Office shall grant from February 1, 2018 to the same year.
3. As a result of the consolidated investigation into the Plaintiff by December 2, 2018, the Defendant deemed the instant payment to constitute a provisional payment unrelated to the business, and notified the Defendant of the taxation data. On July 2, 2018, the Defendant excluded the interest paid on the instant payment from deductible expenses, and included the recognized interest in deductible expenses, and the corporate tax from 2013 to 2016 to 2016 is the following.
The correction notice was made as shown in the table of paragraph 4.
On September 12, 2018, the Plaintiff filed an appeal with the Tax Tribunal on the disposition of imposing corporate tax on September 12, 2018, and the Tax Tribunal on April 29, 2019 used the portion of the instant payment in total of KRW 600,000,000 for the acquisition of the Plaintiff’s workplace building site.