(심리불속행) 2011년도에 발생한 석박사 인건비에 대한 연구인력개발비 세액공제액은 최저한세가 적용되지 않음[국패]
Seoul High Court-2018-Nu-52817 ( November 28, 2018)
Tax Tribunal-2017-C-2807 ( October 24, 2017)
(Trialless Conduct) The amount of tax credit for research and manpower development expenses with respect to doctoral personnel expenses incurred in 2011 shall not be applied to minimum tax.
(C) Article 132(1) of the former Restriction of Special Taxation Act does not apply to the minimum tax due to the application of Article 132(1) of the former Restriction of Special Taxation Act.
Article 132(1) of the Restriction of Special Taxation Act
Addenda to the Restriction of Special Taxation Act (No. 11133, December 31, 2011),
Supreme Court Decision 2018Du6685 Decided revocation of a request for rectification of corporate tax
LA Co., Ltd.
Yong-K Head of the Tax Office
Judgment of the court below
Seoul High Court Decision 2018Nu52817 Decided November 28, 2018
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are 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. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition
National Tax Law Information System