(영문) 서울고등법원 2017. 09. 13. 선고 2017누50777 판결법인세과세표준결정 또는 손금불산입처분이 항고소송대상인지 여부[국승]
Incheon District Court 2016-Gu 53450 (28 April 2017)
Whether a decision on tax base or non-deductible is subject to appeal
(As in the judgment of the first instance court), the decision on the tax base of corporate tax and the disposition on non-deductible expenses are not subject to appeal litigation, and they are equally applied to the tax base of this case, which is the decision on tax base made pursuant to Article 13(1) of the Corporate Tax Act after the amendment of December 31, 20
Article 13 of the Corporate Tax Act
2017Nu50777 Revocation of disposition of revocation of corporate tax rectification
Plaintiff (Appellant)
HanOOO Co.
Defendant (Appellant)
OO Head of the tax office
Incheon District Court Decision 2016Guhap53450 Decided April 28, 2017
2017.09.06
. 13, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the court of first instance shall be revoked. The defendant's corporate tax base for corporate tax belonging to the business year 2010 against the plaintiff on July 1, 2015 shall be revoked as KRW 1,628,381,107 through KRW 1,412,107,174; ② the corporate tax base for corporate tax belonging to the business year 201 shall be KRW 217,650,09 from KRW 527,658,529 to KRW 529; ③ the corporate tax base for corporate tax belonging to the business year 2012 shall be KRW 1,035,353,036 to KRW 735,97,372; ④ the corporate tax base for corporate tax belonging to the business year 2013 to KRW 1,345,746,497 to KRW 1,126,523,215; and ⑤ the corporate tax base for corporate tax belonging to the business year 2014,514,205 won to KRW 315315.
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance (the plaintiff's assertion in this court is almost the same as the plaintiff's argument in the court of first instance). Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of
2. Conclusion
Thus, the lawsuit of this case is unlawful and dismissed. It is so decided by the court of first instance as to this conclusion.
The judgment is just, and the plaintiff's appeal is dismissed.