(심리불속행) 후발적 사유의 발생으로 말미암아 소득이 실현되지 아니하는 것으로 확정되었다면 법인세를 부과할 수 없음[일부국패]
Seoul High Court 2014Nu1057 (24 April 2014)
(C) No corporate tax may be imposed if the income is determined not to be realized due to the occurrence of the following reasons:
(C) If a domestic corporation reduces the initial purchase price or service price due to a legitimate business reason after the provision of a service, it cannot be included in the income amount, but the burden of proof is on the part of the plaintiff.
Article 40 (Business Year of Profit and Loss)
2014du13683, revocation of disposition of imposing corporate tax, etc.
-Appellant
AAAAdrid Korea Co., Ltd.
-Appellee
Head of the District Tax Office
Seoul High Court Decision 2014Nu1057 Decided September 24, 2014
January 29, 2015
All appeals are dismissed.
The costs of appeal are assessed against each appellant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the main text of the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per