무수익자산 매입의 세무상 효과[국패]
Seoul Administrative Court-2015-Gu Partnership-79192 ( September 22, 2016)
Cho High-2014-Seoul Government-3014 ( August 18, 2015)
Tax effects of the purchase of intangible assets;
Whether the tax effect of the purchase of non-profitable assets is recognized and the method of taxation
Article 88 of the Enforcement Decree of the former Corporate Tax Act
2016Nu68047
SOOOOO Investment Bank
Seoul Regional Tax Office
March 10, 2017
April 14, 2017
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On April 1, 2014, the Defendant’s notice of change in each income amount listed in attached Form 1, which was issued against the Plaintiff, shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this judgment is the same as that of the first instance court, and therefore, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (the Supreme Court Decision 2007Du16561 Decided October 29, 2009 cited by the defendant).
2. Conclusion
Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.