법인세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The court's explanation concerning this case is identical to the reasoning of the judgment of the court of first instance, except where the following parts are modified. Thus, the court's explanation as to this case is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Parts to be dried;
A. On the 6th judgment of the court of first instance, the 10th judgment "an unlawful invalidation" of the 10th judgment has been amended to "an unlawful unlawful invalidation, which is null and void."
B. From Nos. 9 to 17 of the judgment of the court of first instance, the following shall be followed.
"However, if the merger took place in the middle of the business year as alleged by the Plaintiff, the merger corporation's "number of months after the merger" is deemed to be "number of months after the merger." For example, the research expenses of the succession research institute in this case are limited to the research institute in this case before the merger (from January 1, 2010 to June 30, 2010). After the merger (from July 1, 2010 to December 31, 2010), the Plaintiff spent "0 won" as research expenses of the succession research institute in this case, and even if the Plaintiff paid the same amount as KRW 2,045,185,561 in the annual average of the research expenses for the immediately preceding four years of the merger of the merged corporation, the research institute in this case did not have to grant the same annual average of the research expenses for the immediately preceding four years of the merger of the merged corporation and did not have any unreasonable tax credit to the merged corporation for the immediately preceding 210 years of the annual average of the research expenses.
This result is that if the research cost increases more than the average amount of the past, the company is entitled to tax credit for the increased amount.