Case Number of the immediately preceding lawsuit

Daejeon District Court-2015 Guhap-104939 ( March 22, 2017)

Case Number of the previous trial

Cho Jae-2014- Daejeon-3475 ( October 11, 2015)

Title

The original disposition is naturally extinguished as it is absorbed into the disposition of increase or decrease, and only the disposition of increase or decrease shall be subject to appeal litigation.

Summary

The instant disposition seeking revocation by the Plaintiff was absorptioned into the imposition disposition of each corporate tax on July 1, 2015, which constitutes the disposition of increase or decrease, and has already been extinguished, and thus, the instant disposition is unlawful as it is deemed the object of the litigation on the extinguished disposition.

Related statutes

Reduction or exemption of corporate tax, etc. for a corporation under Article 63-2 of the Restriction of Special Taxation Act to relocate its factory and its head office to outside

Cases

Daejeon High Court-2017Nu-11020 ( March 20, 2017), Daejeon High Court-20

Plaintiff

C Doha Corporation

Defendant

o Head of the tax office

Conclusion of Pleadings

2017.06.29

Imposition of Judgment

2017.20

Text

1. The plaintiff's appeal is dismissed.

Purport of claim and appeal

The judgment of the court of first instance shall be revoked. On March 3, 2014, the defendant revoked all the imposition (including additional taxes) of KRW 106,619,660, corporate tax of KRW 150,734,080, corporate tax of KRW 297,780,030, corporate tax of KRW 297,780,030, and corporate tax of KRW 555,13,730, which reverts for the year 2012.

Reasons

1. Quotation of judgment of the first instance;