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(영문) 서울고등법원 2014.10.30 2014누45699

법인세등부과처분취소

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is consistent with the reasoning of the judgment of the court of first instance, and thus, by Article 8(2) of the Administrative Litigation Act and the text of Article 420

The part used in lieu shall be deleted from the 4th to 6th 9 parts, and the following shall be added to the 6th :

A person shall be appointed.

G. After the judgment of the court of first instance was rendered, the Defendant issued a corrective disposition ex officio to reduce the amount exceeding KRW 223,719,780 among the disposition of imposition of corporate tax of KRW 262,59,930 for the business year 208 as of June 4, 2012; the amount exceeding KRW 1,004,798,000 among the disposition of reduction or rectification of KRW 1,267,426,839 for the business year 2010; the amount exceeding KRW 385,147,160 for the business year 207 as of February 21, 2013; the amount exceeding KRW 185,156,450 for the disposition of imposition of corporate tax of KRW 185,147,160 for the business year 207; and the amount exceeding KRW 301,416,440 for the business year 209.

[hereinafter] The disposition of imposition of corporate tax of 223,719,780 won on June 4, 2012 remaining after each corrective disposition of paragraphs (f) and (g), the disposition of reduction or correction of the deficit of 1,004,798,00 won in the business year 2010, the disposition of reduction or correction of the deficit of 669,680,000 won in the business year 201, the disposition of imposition of corporate tax of 185,156,450 won in the business year 207, the disposition of imposition of corporate tax of 301,416,40 won in the business year 209, and the disposition of imposition of corporate tax of 301,416,40 won in the business year 209, and the part of subparagraph 1 through 4, subparagraph 1 through 2, subparagraph 2, subparagraph 5-1, subparagraph 5-2, and subparagraph 3 of subparagraph 4 "in the column "."

Part 8 of the 8th page "At the time of the tax investigation on the money," "at the time of the tax investigation on the money," to the "statement," as follows:

8) At the time of the tax investigation into the Plaintiff, I, who was the representative director B, of the Plaintiff’s managing director and the representative director, shall prepare a monthly account from June 2008 to December 201, which is less than the actual sales of B.