연구및인력개발비는 수탁업체의 재위탁 여부 및 재수탁업체의 연구전담부서 보유 여부에 관계없이 세액공제대상임 [국패]
Seoul High Court 2013Nu20242 (Law No. 14, 04.30)
Research and human resources development expenses are subject to tax credit regardless of whether the trustee is re-entrusted, and whether the trustee is holding a research department of the re-entrusted company
Research and human resources development expenses paid by entrusting research services to an enterprise with a department in exclusive charge of research shall be eligible for tax credit regardless of whether it is re-entrusted by an entrusted enterprise and whether it is owned by a department in exclusive charge of
2014du7718. Revocation of revocation of a request for corporate tax rectification
AA card corporation
Head of Central Tax Office
Seoul High Court Decision 2013Nu20242 Decided April 30, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.