물적분할시 받을 어음을 미승계하여 자산양도차익 손금산입요건을 불충족한 것임[국승]
Incheon District Court Decision 2014Guu2373 (2015.04.02)
Cho High 2013 Middle 3306 (2014.06.03)
It is not sufficient that the requirements for inclusion in deductible expenses are satisfied by failing to succeed to bills to be received upon physical division.
The instant bill, which is the asset of the division of synthetic resin, is not succeeded to a corporation established through division in the course of physical division, does not constitute an exception to general succession as prescribed by the above Acts and subordinate statutes. Thus, the instant division does not constitute physical division meeting the requirements under the subparagraphs of Articles 47(1) and 46(1) of the Corporate Tax Act.
Article 46 (Inclusion of Amount equivalent to Division Evaluation Marginal Profit in Loss of Corporate Tax Act
Seoul High Court 2015Nu40929 Revocation of Disposition of Corporate Tax Imposition
Hoo Co., Ltd.
o Head of the Oral Tax Office
Dismissal
November 6, 2015
December 4, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. The defendant's disposition of imposition of KRW 1,690,954,270 (including additional tax of KRW 662,36,08) against the plaintiff on December 20, 207 (hereinafter referred to as "disposition of imposition of this case") shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act
It shall be quoted by the main sentence of Article 420 as it is.
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.