법인세등부과처분취소
1. The plaintiff's appeal is dismissed.
4. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
(1) On the 4th page, the following shall be added:
In addition, the plaintiff has already made a cash advance payment to the ordinary workers at the request of the ordinary workers and deducted the ordinary wage to be paid to the ordinary workers. The amount equivalent to the advance payment deducted from the wage to be paid to the ordinary workers should also be included in deductible expenses, and since the plaintiff has made a cash payment to the domestic workers, this shall also be included in deductible expenses. Furthermore, the plaintiff has no choice but to employ the illegal foreigner workers and pay the expenses. It is difficult to request the plaintiff to report and pay the corporate tax without treating it as deductible expenses, and it is not possible to issue the payment statement for the illegal foreign workers. Therefore, the imposition of additional tax is unlawful.Finally, since the payment payment for the illegal foreign workers has not been attributed to the representative or it is unclear that the change in income amount has not been attributed to the representative, it is unlawful to add the following parts to Article 5:
“Otherwise, the Plaintiff asserted that the advance payment to the Si-level workers should be included in the calculation of losses, but the evidence No. 9-1, No. 17, and No. 18 (including each number) is insufficient to recognize the above assertion as having been written within the Plaintiff’s company.