beta
(영문) 서울고등법원 2016.05.20 2015누112

법인세등부과처분취소

Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance is as stated in the relevant part of the reasoning of the judgment of the court of first instance, except for the dismissal of Chapters 15, 15, and 18 of the judgment of the court of first instance as follows. Thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

“1) The former Value-Added Tax Act (amended by Act No. 8142 of Dec. 30, 2006; hereinafter the same applies) of the relevant legal principles

(2) Article 9(4) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 20244, Sept. 6, 2007; hereinafter the same shall apply) provides for the time of supply for services upon delegation under Article 9

Article 22 Subparag. 2 of the former Corporate Tax Act (amended by Act No. 8519, Jul. 19, 2007) provides that “the time when each portion of the price is determined to be paid” shall be deemed to be the time of supply for services. Furthermore, the time when a domestic corporation’s earnings accrue from a domestic corporation under Article 40 of the former Corporate Tax Act (amended by Act No. 8519, Jul. 19, 2007) refers to, in principle, the time when the amount of income is determined to be received and the right to receive such income is determined to be legally entitled (see, e.g., Supreme Court Decision 91Nu1684, Jan. 21, 1992). Therefore, in the case of the supply of interim payment conditional services, when the respective portion of the price is determined to be paid in installments under an agreement between the parties concerned, the time when the profit accrued from the time of supply of the services and corporate tax was determined to be paid at the time of establishment authorization for the construction project and the construction project.

And the plaintiff.