법인세부과처분취소
1. The defendants' appeal is dismissed.
2. The costs of appeal are assessed against the Defendants.
1. The reasons for the finding of the judgment of the court of first instance concerning this case are as follows: Eul, which is not sufficient to recognize the defendants' assertion as evidence additionally submitted at the court of first instance, rejected the entries of evidence Nos. 9 through 24, Eul, Eul 2, and 3; and part of the judgment of the court of first instance is dismissed or added as stated in the following Paragraph 2; and except for addition of the judgment as to the defendants' new assertion at the court of first instance as stated in the reasoning of the judgment of the court of first instance, since it is identical to the entry of the reasoning of the judgment of the court of first instance; thus, it is cited as it is in accordance with Article 8(2
(hereinafter the meaning of the language used in this subparagraph is the same as that of the judgment of the court of first instance). 2. A part 13 to be removed or added is "No. 29 (including paper numbers)".
After the 4th page of the 14th page, the Defendant asserts that “The Defendant is delegated or entrusted with the payment of corporate bills in accordance with Article 40(4) of the Bills of Exchange and Promissory Notes Act, Article 4(3) of the Financial Investment Services and Capital Markets Act, and Article 4 of the Enforcement Decree of the same Act, and that the payment of the bills constitutes a case where the Plaintiffs paid the bills in accordance with the terms and conditions of deposit before the issuing company cancels the payment of the bills. However, the Plaintiffs are merely entrusted with the act of paying the bills in accordance with the said provisions and the terms and conditions, and therefore, they cannot be deemed as acting as an agent for the bills based on the said provisions and the said terms and conditions.
Following the 20th page of the 16th page “B0”, information on bills by which payment banks such as the plaintiffs can understand through the computerized information of the clearing house is the number of bills, issue amount, date of payment, issue date, issue date, issuer, suspension of check account transactions, etc. and is not included in information on bill discounts.
Even if the plaintiffs are at a discount on commercial papers issuer, they shall be.