종합소득세등부과처분취소
1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.
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) The parallel 3 to 16 pages 2 shall be improved as follows:
(3) Article 27 (1) of the former Income Tax Act provides that "The amount to be included in necessary expenses when calculating the amount of business income or other income shall be the sum of expenses corresponding to the total amount of income in the relevant taxable period and which is generally accepted as ordinary expenses."
According to the above provision, the necessary expenses shall be deducted from the total amount of income for the business year when the obligation to pay necessary expenses has become final and conclusive, not from the total amount of income for the business year in which the individual revenue accrues, in response to each individual revenue for the specific purpose of expenditure of the expenses.
Therefore, the above registration tax claimed by the Plaintiff to have been paid is also necessary expenses corresponding to the total amount of global income tax attributed to the year 2008 when the registration was made. Therefore, it should be deducted from the global income tax belonging to the year 2008, and it should not be deducted from the global income
The plaintiff's above assertion on a different premise is without merit.
(1) The cost of advance payment refers to the cost paid for services not yet provided under a certain contract, and the registration tax does not fall under the prepaid cost. (2) The cost of advance payment shall be deleted.
2. In conclusion, the instant lawsuit sought revocation of the disposition imposing global income tax of KRW 186,847,790 on April 15, 2014, as of April 15, 2014; ② the claim seeking confirmation and revocation of the disposition imposing global income tax of KRW 77,387,589 on May 19, 2014; ③ the already paid tax amount of KRW 135,206.