법인지방소득세 경정거부처분취소 청구의 소
1.The judgment of the first instance shall be modified as follows:
A list of annexed dispositions made by the Defendants against the Plaintiff.
1. The reasoning of the court's explanation concerning this case is as stated in the judgment of the court of first instance except for the following cases. Thus, the reasoning of this case is as stated in Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. As follows, the 35th to 37th 9 pages of the judgment of the first instance shall be written in the following parts:
[2] When calculating corporate local income tax, it is reasonable to view that in calculating the tax base of corporate local income tax on the Plaintiff, the amount of foreign tax paid to the Plaintiff should be included in deductible expenses, and the amount of indirect foreign income should not be included in gross income (Seoul High Court Decision 2018Nu3038 decided Jun. 12, 2018 (Supreme Court Decision 2018Du5000 decided Oct. 25, 201); Seoul High Court Decision 2019Nu43971 decided Oct. 25, 2019 (Supreme Court Decision 2019Du58698 decided Mar. 12, 202; Supreme Court Decision 2019Du3979 decided Oct. 29, 201).
Article 103-19 provides that the tax base of corporate local income tax on income of a domestic corporation for each business year shall be the amount calculated pursuant to Article 13 of the Corporate Tax Act.
However, it cannot be seen that the literal meaning of the provision is the same as the corporate local income tax base and the corporate tax base.
Therefore, the tax base of corporate local income tax is the tax base of corporate tax.