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(영문) 대법원 2019. 09. 26. 선고 2019두43023 판결

(심리불속행)피고들이 제출한 증거들만으로는 외국 미출시 게임프로그램 연구개발비 전체가 국내·외 원천수입금액에 관련된 공통비용이라고 보기 어려움[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court-2018-Nu-47303 ( October 15, 2019)

Title

The evidence submitted by the Defendant alone is difficult to deem that the total research and development costs of the game program is common costs related to domestic and foreign source income in the event of the absence of a foreign country.

Summary

(Judgment of the lower court) The evidence submitted by the Defendant alone is difficult to view that the total research and development costs of the game program in a foreign country are common costs related to domestic and foreign source income according to the respective ratio of the Plaintiff’s self-production game program’s domestic source income and foreign source income.

Related statutes

Article 98 of the Corporate Tax Act

Cases

2019Du43023 Revocation of Corporate Tax Imposition Disposition, etc.

Plaintiff-Appellee

○○ Korea Ltd.

Defendant-Appellant

○○ Head of Tax Office et al.

Judgment of the lower court

Seoul High Court Decision 2018Nu47303 Decided May 15, 2019

Imposition of Judgment

September 26, 2019

Text

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

Reasons

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices