법인세부과처분취소
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
After compiling the adopted evidence, the lower court recognized the facts as indicated in its reasoning, and determined that the Defendant’s calculation of the rate of work progress with indirect expenses actually input for each business of the instant case and included the amount of revenue resulting therefrom in gross income is lawful.
The judgment below
Examining the reasoning in light of the relevant legal principles, the lower court did not err by misapprehending the legal doctrine on the calculation method of total construction cost as the head of the ground of appeal.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.