(심리불속행) 택지개발사업의 개발이익이 원고의 법인세법상 익금에 해당하고, 원고가 지출한 부담금은 작업진행률 산정에 고려하지 않는 것임[국승]
Seoul High Court-2018-Nu-35300 ( October 23, 2019)
(Presiding in Trial) Development gains of housing site development fall under the gross income under the Plaintiff’s Corporate Tax Act, and the charges paid by the Plaintiff shall not be considered in calculation of the progress rate.
(C) In light of the fact that the development project of this case is performed by the Plaintiff, the development gains fall under the Plaintiff’s gross income under the Corporate Tax Act, and the various charges paid by the Plaintiff are included in the construction cost, but it is reasonable to consider the calculation of the work progress rate.
Article 69 of the Enforcement Decree of Corporate Tax Act; Article 34 of the Enforcement Rule of Corporate Tax Act
Supreme Court Decision 2019Du35008 Decided revocation of Disposition of Corporate Tax Imposition
AA Corporation
*The Director of the Tax Office
Seoul High Court Decision 2018Nu35300 Decided January 23, 2019
June 13, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by