법인세부과처분취소
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 reasoning of the court’s explanation as to the instant case is as follows, except for a modification of the judgment of the first instance and an additional determination as to the instant case pursuant to Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Newly Inserted by Presidential Decree No. 2600, Mar. 1, 2015> No. 2, 12, “ March 4, 2015” shall be deemed “ March 1, 2015.”
Following the third 8th 209 "after the lapse of the period from the business year 2009 to the business year 2013, the excess amount of KRW 6,041,967,670 in deductible expenses and January 5, 2015 are added."
Part IV, “53.53........ are added to the following: “2.1...............”
Part 5 7: A statement in Category 9 and 10 shall be added to the evidence of recognition of evidence, and the following is added to the 6th page 11:
6. The 8th Korean Standard Industrial Classification provides, from the outline column, that “he refers to the activities of producing heat, steam, or hot water for heating, power, or other purposes, and the industrial activities of supplying heat, steam, or hot water to them through piping facilities.” The 40300 steam and hot water supply business refers to the industrial activities of producing heating, electric power, or other purposes heat, steam, steam, or hot water and supplying it to users through piping facilities.” However, the 9th Korean Standard Industrial Classification, which has been revised and applied in this case, refers to the activities of producing steam, steam, hot water, and air conditioners, and the industrial activities of supplying steam, steam, hot water, or air conditioners to them through piping facilities,” and the classification number 350 steam, hot water, and air condition saving business, which refer to the activities of supplying air to users using air conditioners through air conditioners.”