기업합리화적립금 미적립에 따른 감면세액 추징의 적정여부[국승]
Appropriateness of tax amount reduced or exempted due to failure to accumulate the reserve for corporate rationalization;
A tax amount reduced or exempted due to the failure to accumulate the amount equivalent to the tax amount reduced or exempted in relation to corporate restructuring as a reserve for corporate rationalization shall be appropriate.
Article 123 of the Regulation of Tax Reduction and Exemption Act, reserve for business rationalization
Article 108 of the Enforcement Decree of the Regulation of Tax Reduction and Exemption Act
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 1,213,783,370 against the plaintiff on September 15, 2004 for the business year of 1998.
The reasoning of this court's decision is the same as that of the judgment of the court of first instance, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.