법인세 등 부과처분취소
1. The phrase “the date of disposition” of the attached Form 1 by the director of the tax office for the defendant-Pohang Port shall be written.
The grounds for the judgment are as follows:
1. The whole details of the disposition;
2. The issues of the instant case and the classification of relevant tax amounts 8
3. Issue 1 disposition (whether the amount of temporary investment in 1999 can be deducted from the corporate tax in 2000).
A. The 11th executive officer of the first disposition
(b) Parties’ assertion 12
(c) Related Acts and subordinate statutes 14;
D. 14 (1) Whether the imposition of penalty tax is illegal or not, 14 (2) whether the issue-1 temporary investment amount can be deducted from the corporate tax in 2000
4. Issue 2 tax disposition, Disposition of income (transaction purchasing capital from AMFI) at issue 11, and Disposition of income at issue 33 (Transactions waived after acquisition of TPP stock purchase claim as spot compensation);
(a) Basic facts 20
B. The 23 (1) disposition of the instant 2 disposition, the instant 113 (2) disposition of the income at issue 24
C. Issue 2 Disposition and Disposition of Income at issue 11 24 (1) Party’s assertion 24 (2) Party’s relevant Acts and subordinate statutes 26(3)
D. 31 (1) Party’s assertion 31 (2) Related Acts and subordinate statutes 31 (3)
5. Issue 4 and imposition 5 of the tax (the starting date of depreciation of the power plant is at any time);
A. Issues 4, 5 Grounds for Disposition 33
B. The Parties’ assertion 36
(c) Relevant Acts and subordinate statutes;
D. Judgment 36
6. Issue 6 disposition (the transaction in which the plaintiff purchased Australia from the POSA).
A. Relevant circumstances of the 6th disposition 38
B. The Parties’ assertion 41
(c) Related Acts and subordinate statutes 42;
D. Determination 42
7. Disposition imposing 7 issues (trades in which the plaintiff purchases Canada from POSCN).
A. Relevant circumstances of 7 dispositions 43
B. The Parties’ assertion 45
(c) Relevant statutes 46;
D. Judgment 46
8. Issue 8, 9 Disposition (GCM)
A. Relevant 8 and 9 Grounds for Disposition 47
B. The 50 (1) party's assertion 50 (2) party's assertion 50 (3) related Acts and subordinate statutes 50 (3) decision 50
C. 52 (1) Party's assertion 52 (2) Related Acts and subordinate statutes 52 (3) Decision 53
9. Issue 10 dispositions (whether raw materials purchase incentives are sales incentives or not);
A. The 55B of the instant 10 taxation disposition.